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

Schedule 2   CAR PARKING

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 1   Insertion of new Division dealing with car parking

15   Transitional

(1) A register is taken to have been kept under Subdivision G of

Division 4A of Part III of the Income Tax Assessment Act 1936 if:

(a) before the commencement of this item, a taxpayer kept a register;

and

(b) the register satisfies sections 89GE and 89GG of that Act.

(2) Regulations made for the purposes of paragraph 51AGB(1)(h) of the

Income Tax Assessment Act 1936 are taken to have been made also for the

purposes of section 89AC of that Act.