Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58W

When section applies

  (1)   This section applies if:

  (a)   a benefit is provided in respect of the employment of an employee; and

  (b)   the benefit consists of the making of a deposit, or purported deposit, under the Small Superannuation Accounts Act 1995.

Exempt benefit

  (2)   The benefit is an exempt benefit.

Definition

  (3)   In this section:

"deposit" has the same meaning as in th e Small Superannuation Accounts Act 1995 .