Document ID: chunk:federal_register_of_legislation:C2021C00522:clause:15_4
Version: federal_register_of_legislation:C2021C00522
Segment Type: clause
Provision Reference: sch 15 cl 4
Character Range: 229011–230052

4  Adjusted fringe benefits total
  An individual's adjusted fringe benefits total for an income year is the amount worked out using the formula:
where:
other employer fringe benefits total is the amount that is the sum of the following:
 (a) each of the individual's reportable fringe benefits amounts for the income year under section 135P of the Fringe Benefits Tax Assessment Act 1986;
 (b) each of the individual's reportable fringe benefits amounts for the income year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the individual's employment by an employer described in section 58 of that Act.
section 57A employer fringe benefits total is the amount that is the sum of each of the individual's individual quasi‑fringe benefits amounts for the income year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the individual's employment by an employer described in section 57A of that Act.

Income Tax Assessment Act 1936