Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)
Schedule 4 AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986 RELATED TO DECLARATIONS
6 Subsection 136(1) (definition of statutory evidentiary document)
Add at the end:
"and (d) a no-private-use declaration or a recurring fringe benefit
declaration that covers benefits provided in the current year of tax.".