Document ID: chunk:federal_register_of_legislation:C2025C00120:front:0:p5
Version: federal_register_of_legislation:C2025C00120
Segment Type: other
Provision Reference: 
Character Range: 11849–14805

price for repurchase of remote area residential property
60A Reduction of taxable value—remote area holiday transport fringe benefits subject to ceiling
61 Reduction of taxable value—remote area holiday transport fringe benefits not subject to ceiling
61A Reduction of taxable value—overseas employment holiday transport
61B Reduction of taxable value of certain expense payment fringe benefits in respect of relocation transport
61C Reduction of taxable value—temporary accommodation relating to relocation
61D Reduction of taxable value of temporary accommodation meal fringe benefits
61E Reduction of taxable value of certain expense payment fringe benefits in respect of employment interviews or selection tests
61F Reduction of taxable value of certain expense payment fringe benefits associated with work‑related medical examinations, work‑related medical screenings, work‑related preventative health care, work‑related counselling or migrant language training
61G Reduction of taxable value of fringe benefits if certain deductions relating to payments to associates are not allowed
62 Reduction of aggregate taxable value of in‑house fringe benefits
63 Reduction of taxable value of living‑away‑from‑home food fringe benefits
63A Reduction of taxable value in respect of entertainment component of certain fringe benefits
65A Reduction of taxable value—education of children of overseas employees
Division 14A—Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes
65CA Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes
65CB Amendment of assessments
Division 14B—Reducible fringe benefits relating to remote area home repurchase schemes
65CC Reducible fringe benefits relating to remote area home repurchase schemes
Division 15—Car substantiation rules for otherwise deductible provisions
65D Car substantiation rules
65E No compliance with substantiation rules in log book year of tax unless log book records and odometer records are maintained
65F No compliance with substantiation rules in non‑log book year of tax unless log book records kept in previous log book year of tax
Part IIIA—Rebates of tax
65J Rebate for certain not‑for‑profit employers etc.
Part IV—Liability to tax
66 Liability to pay tax
67 Arrangements to avoid or reduce fringe benefits tax
Part V—Returns and assessments
Division 1—Returns
68 Annual returns
69 Further returns
70 Keeping records of indirect tax transactions
70D Tax agent to give taxpayer copy of notice of assessment
Division 2—Assessments
72 First return deemed to be an assessment
73 Default assessments
74 Amendment of assessments
75 Refund of amounts overpaid
76 Amended assessment to be an assessment
77 Notice of assessment
78 Validity of assessment
78A Objections

An Act relating to the assessment and collection of the tax imposed by the Fringe Benefits Tax Act 1986, and for related purposes

Part I—Preliminary