Bankruptcy Regulations 2021
SCHEDULE 2
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MODIFICATIONS OF THE FBTA ACT
FBTA Act 16 Section 46
Repeal the section, substitute:
Note:
See the definition of FBTA Act in section 4 and subsection 33(2) .
FBTA Act 16 Section 46
Repeal the section, substitute:
46 Contribution assessment period in which residual fringe benefits are to be assessed
A residual benefit that is provided during a period which extends over 2 or more contribution assessment periods is subject to assessment for income contribution in each of those periods.
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