Section CX 37 — Income Tax Act 2007: Meaning of unclassified benefit

CX 37 Meaning of unclassified benefit Unclassified benefit means a fringe benefit that arises if an employer provides an employee with a benefit in connection with their employment that is— (a) not a benefit referred to in any of sections CX 6 to CX 16 ; and (b) not a benefit excluded under this subpart. Defined in this Act: employee , employer , employment , fringe benefit , unclassified benefit Compare: 2004 No 35 s CX 31