Document ID: chunk:federal_register_of_legislation:C2025C00120:section:5b:p4
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 5B (pt 4/4)
Character Range: 25007–25678

from an earlier year of tax in special cases.

Definitions
 (3) In this section:
FBT rate means the rate of fringe benefits tax for the year of tax.
GST rate means the rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 for the year of tax.
type 1 aggregate fringe benefits amount means the employer's type 1 aggregate fringe benefits amount for the year of tax worked out under subsection 5C(3).
type 2 aggregate fringe benefits amount means the employer's type 2 aggregate fringe benefits amount for the year of tax worked out under subsection 5C(4).

Division 2—Working out an employer's aggregate fringe benefits amount