Section DD 9 — Income Tax Act 2007: Relationship with fringe benefit tax rules

DD 9 Relationship with fringe benefit tax rules Sections DD 2 to DD 8 override the fringe benefit tax (FBT) rules. However, the FBT rules, as applied by section CX 29 (Entertainment), override sections DD 2 to DD 8 if an employee of the person providing the benefit— (a) may choose when to receive or use the benefit: (b) does not receive or use the benefit in the course of their employment duties. Defined in this Act: employee , FBT rules , Compare: 2004 No 35 s DD 9