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Thursday, 27 November 1986
Page: 3871

Mr ROCHER —My question is also to the Treasurer. Will damages awarded by a court or associated legal fees incurred by any Minister, former Minister or member of parliament which are reimbursed in whole or in part by a government be subjected to the fringe benefits tax?

Mr KEATING —I would have thought that even the honourable gentleman would have understood at this stage that the fringe benefits tax is a tax on non-cash benefits to the extent that anything such could be described as a benefit. Why can the honourable member not get his mind, or what passes for a mind, or what he ludicrously calls a mind, around the concept that whatever may be a payment in this respect is not a benefit and that, secondly, it is in a cash form?