Document ID: chunk:federal_register_of_legislation:C2025C00120:section:135n
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 135N
Character Range: 418680–419335

135N  Employee's reportable fringe benefits total
  An employee's reportable fringe benefits total for a year of income is the sum of each of the employee's reportable fringe benefits amounts for the year of income in respect of the employee's employment by an employer.
Example: Sylvia employs Angela, who has a reportable fringe benefits amount of $3,000 for the 1999‑2000 year of income from her employment by Sylvia.
 Angela is also an employee of Geoff, and has a reportable fringe benefits amount of $4,000 for that year of income from her employment by Geoff.
 Angela's reportable fringe benefits total for the 1999‑2000 year of income is $7,000.