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

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

37   Subsection 136(1) (paragraph (a) of the definition of extended

travel expense payment benefit):

After "Australia" insert "and involves the recipient being away from

the recipient's usual place of residence for a continuous period

including more than 5 nights".