A New Tax System (Pay As You Go) Act 1999 (178 of 1999)

Schedule 1   Pay as you go (PAYG) system of collecting income tax and other liabilities

Part 2   Consequential amendment of Acts

Fringe Benefits Tax Assessment Act 1986

79   Subsection 136(1) (definition of current employee )

Repeal the definition, substitute:

current employee means a person who receives, or is entitled to receive, salary or wages.