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

Schedule 5   OTHER AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986

23   Paragraph 123(4)(b)

Omit the paragraph, substitute:

"(b) the employer has a document (the substitute document) that:

(i) is a copy of the original document; or

(ii) properly records all of the matters as set out in the original

document and was in existence when the original document was lost or

destroyed;".