Commonwealth Consolidated Acts

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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 39GE

Choosing the 12 week period for a register

  (1)   The register must be kept for a continuous period of at least 12 weeks throughout which car parking benefits are provided to employees covered by the election.

  (2)   The period for which the register is kept must be representative of usage for the first FBT year for which it is valid.

  (3)   If subsection   (1) or (2) is not satisfied, the register is not valid.


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