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

Schedule 3  

54   Subsection 995-1(1)

Insert:

reportable fringe benefits amount for an income year in respect of an employee's employment by an employer has the same meaning as in the Fringe Benefits Tax Assessment Act 1986 (as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986).