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

130   Subsection 110(5)

Omit "standard year of tax, being an instalment that becomes due and payable on the twenty-eighth", substitute "year of tax, being an instalment that becomes due and payable on the 21st".