Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)

Schedule 1   MEAL ENTERTAINMENT AND ENTERTAINMENT FACILITIES

Part 1   AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986

5   Application

The amendments made by this Part apply to assessments of the fringe

benefits taxable amount of an employer of the FBT year beginning on 1

April 1995 and of all later FBT years.