A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 2 Running balance accounts, general interest charge and related matters
Part 3 Fringe benefits tax
Fringe Benefits Tax Assessment Act 1986
101 Subparagraph 19(1)(ca)(ii)
Omit "in the case of the second standard year of tax or a subsequent year of tax - ".