Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 162

References to holding of car 
162. In this Act, unless the contrary intention appears, a reference to a car
held by a person is a reference to-

   (a)  a car owned by the person;

   (b)  a car leased to the person; or

   (c)  a car otherwise made available to the person by another person.

AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback