Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)

Schedule 4   Fringe benefits tax

Part 1   Main amendments

Fringe Benefits Tax Assessment Act 1986

36   Subsection 52(1) (after subparagraph (h)(ii) of the definition of ND )

Insert:

(iia) paragraph (k) does not apply;