46
CurrentContribution assessment period in which residual fringe benefits are to be assessed
Schedule 1Forms
46 Contribution assessment period in which residual fringe benefits are to be assessed
A residual benefit that is provided during a period which extends over 2 or more contribution assessment periods is subject to assessment for income contribution in each of those periods.
17 Sections 48 and 49
Repeal the sections.
18 Section 50
Repeal the section, substitute:
This Act’s bill:Explanatory statement
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