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      <tech.01.02:FullReferenceText>part iii - fringe benefits to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iii - fringe benefits</tech.01.02:Part>
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    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyin/pyin.02.00.data.xsd#DE1624" xlink:label="loc_DE1624"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1624" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:FullReferenceText>fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
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    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE1625" xlink:label="loc_DE1625"/>
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      <tech.01.02:Section>5c  aggregate fringe benefits amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 5c  aggregate fringe benefits amount division 2 - working out an employer's aggregate fringe benefits amount part iia - core provisions to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iia - core provisions</tech.01.02:Part>
      <tech.01.02:Division>2 - working out an employer's aggregate fringe benefits amount</tech.01.02:Division>
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      <tech.01.02:Section>5b  working out an employer's fringe benefits taxable amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 5b  working out an employer's fringe benefits taxable amount division 1 - working out an employer's fringe benefits taxable amount part iia - core provisions to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iia - core provisions</tech.01.02:Part>
      <tech.01.02:Division>1 - working out an employer's fringe benefits taxable amount</tech.01.02:Division>
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      <tech.01.02:Section>5c  aggregate fringe benefits amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 5c  aggregate fringe benefits amount division 2 - working out an employer's aggregate fringe benefits amount part iia - core provisions to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iia - core provisions</tech.01.02:Part>
      <tech.01.02:Division>2 - working out an employer's aggregate fringe benefits amount</tech.01.02:Division>
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      <tech.01.02:Section>5b  working out an employer's fringe benefits taxable amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 5b  working out an employer's fringe benefits taxable amount division 1 - working out an employer's fringe benefits taxable amount part iia - core provisions to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iia - core provisions</tech.01.02:Part>
      <tech.01.02:Division>1 - working out an employer's fringe benefits taxable amount</tech.01.02:Division>
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      <tech.01.02:Section>5b  working out an employer's fringe benefits taxable amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 5b  working out an employer's fringe benefits taxable amount division 1 - working out an employer's fringe benefits taxable amount part iia - core provisions to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iia - core provisions</tech.01.02:Part>
      <tech.01.02:Division>1 - working out an employer's fringe benefits taxable amount</tech.01.02:Division>
    </link:reference>
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      <tech.01.02:Section>5b  working out an employer's fringe benefits taxable amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 5b  working out an employer's fringe benefits taxable amount division 1 - working out an employer's fringe benefits taxable amount part iia - core provisions to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iia - core provisions</tech.01.02:Part>
      <tech.01.02:Division>1 - working out an employer's fringe benefits taxable amount</tech.01.02:Division>
    </link:reference>
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    <link:reference xlink:type="resource" xlink:label="ref_DE1631" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>66  liability to pay tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 66  liability to pay tax part iv - liability to tax to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iv - liability to tax</tech.01.02:Part>
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    <link:reference xlink:type="resource" xlink:label="ref_DE1632" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>65j  rebate for certain non-profit employers etc.</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 65j  rebate for certain non-profit employers etc. part iiia - rebates of tax to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iiia - rebates of tax</tech.01.02:Part>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1632" xlink:to="ref_DE1632" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc3.02.00.data.xsd#DE1633" xlink:label="loc_DE1633"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1633" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>65j  rebate for certain non-profit employers etc.</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 65j  rebate for certain non-profit employers etc. part iiia - rebates of tax to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iiia - rebates of tax</tech.01.02:Part>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1633" xlink:to="ref_DE1633" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc3.02.00.data.xsd#DE1636" xlink:label="loc_DE1636"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1636" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>66  liability to pay tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 66  liability to pay tax part iv - liability to tax to the fringe benefits tax assessment act 1986
section 75  refund of amounts overpaid division 2 - assessments part v - returns and assessments to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iv - liability to tax</tech.01.02:Part>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1636" xlink:to="ref_DE1636" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE1637" xlink:label="loc_DE1637"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1637" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>b - taxable value of car fringe benefits</tech.01.02:Subdivision>
      <tech.01.02:Section>9  taxable value of car fringe benefits - statutory formula</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 9  taxable value of car fringe benefits - statutory formula subdivision b - taxable value of car fringe benefits division 2 - car fringe benefits part iii - fringe benefits to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iii - fringe benefits</tech.01.02:Part>
      <tech.01.02:Division>2 - car fringe benefits</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1637" xlink:to="ref_DE1637" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE1638" xlink:label="loc_DE1638"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1638" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>b - taxable value of car fringe benefits</tech.01.02:Subdivision>
      <tech.01.02:Section>9  taxable value of car fringe benefits - statutory formula</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 9  taxable value of car fringe benefits - statutory formula subdivision b - taxable value of car fringe benefits division 2 - car fringe benefits part iii - fringe benefits to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iii - fringe benefits</tech.01.02:Part>
      <tech.01.02:Division>2 - car fringe benefits</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1638" xlink:to="ref_DE1638" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE1639" xlink:label="loc_DE1639"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1639" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>b - taxable value of car fringe benefits</tech.01.02:Subdivision>
      <tech.01.02:Section>9  taxable value of car fringe benefits - statutory formula</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 9  taxable value of car fringe benefits - statutory formula subdivision b - taxable value of car fringe benefits division 2 - car fringe benefits part iii - fringe benefits to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iii - fringe benefits</tech.01.02:Part>
      <tech.01.02:Division>2 - car fringe benefits</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1639" xlink:to="ref_DE1639" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE1640" xlink:label="loc_DE1640"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1640" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>b - taxable value of loan fringe benefits</tech.01.02:Subdivision>
      <tech.01.02:Section>19  reduction of taxable value - "otherwise deductible" rule</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 19  reduction of taxable value - "otherwise deductible" rule subdivision b - taxable value of loan fringe benefits division 4 - loan fringe benefits part iii - fringe benefits to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>iii - fringe benefits</tech.01.02:Part>
      <tech.01.02:Division>4 - loan fringe benefits</tech.01.02:Division>
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    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyid/pyid.02.00.data.xsd#DE1641" xlink:label="loc_DE1641"/>
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    <link:reference xlink:type="resource" xlink:label="ref_DE1889" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>40-10  simplified outline of this division</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 40-10  simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997</tech.01.02:FullReferenceText>
      <tech.01.02:Act>income tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1997</tech.01.02:ActYear>
      <tech.01.02:Chapter>2 - liability rules of general application</tech.01.02:Chapter>
      <tech.01.02:Part>2-10 - capital allowances: rules about deductibility of capital expenditure</tech.01.02:Part>
      <tech.01.02:Division>40 - capital allowances</tech.01.02:Division>
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    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc3.02.00.data.xsd#DE1892" xlink:label="loc_DE1892"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1892" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>a - general</tech.01.02:Subdivision>
      <tech.01.02:Section>105  credit for instalments payable</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 105  credit for instalments payable subdivision a - general division 2 - collection by instalments part vii - collection and recovery of tax to the fringe benefits tax assessment act 1986</tech.01.02:FullReferenceText>
      <tech.01.02:Act>fringe benefits tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1986</tech.01.02:ActYear>
      <tech.01.02:Part>vii - collection and recovery of tax</tech.01.02:Part>
      <tech.01.02:Division>2 - collection by instalments</tech.01.02:Division>
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    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE1893" xlink:label="loc_DE1893"/>
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