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

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

67   Paragraphs 162H(1)(b) and (2)(b)

Omit the paragraphs, substitute:

"(b) in any other case-a continuous period of not less than 12 weeks

that begins and ends during the holding period.".