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

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

61   Paragraph 162G(2)(a)

Omit the paragraph, substitute:

"(a) none of the previous 4 years was a log book year of tax of the

employer in relation to the car;".