Inclusion of fringe benefits expands section 119 administrative directions to cover additional income categories and specified tax provisions. The amendment expands the scope of section 119(2)(a) by substituting an enlarged list of referenced income-tax provisions and by replacing "any class of ... Summary
Inclusion of fringe benefits expands section 119 administrative directions to cover additional income categories and specified tax provisions.
The amendment expands the scope of section 119(2)(a) by substituting an enlarged list of referenced income-tax provisions and by replacing "any class of incomes" with "any class of incomes or fringe benefits," thereby enabling administrative directions under section 119 to address both income classes and fringe benefits.
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