Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 4   FBT housing benefits

Fringe Benefits Tax Assessment Act 1986

1   At the end of subsection 135X(3)

Add:

; (f) whether a year of tax that is a base year of tax for the purposes of section 26 is to continue to be treated as a base year of tax.