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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 36
Taxable value of board fringe benefits
Subject to this Part, the taxable value of a board fringe
benefit in relation to a year of tax is:
(a) in a case where the recipient had attained the age of 12
years before the beginning of the year of tax--$2.00; or
(b) in any other case--$1.00;
reduced by the amount of the recipients contribution.
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