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: 230442–231449

4  Subpoint 1067G‑F11(2)
Repeal the subpoint, substitute:
 1067G‑F11(2) A parent's adjusted fringe benefits total for a tax 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 parent's reportable fringe benefits amounts for the tax year under section 135P of the Fringe Benefits Tax Assessment Act 1986;
 (b) each of the parent's reportable fringe benefits amounts for the tax year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the parent'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 parent's individual quasi‑fringe benefits amounts for the tax year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the parent's employment by an employer described in section 57A of that Act.