A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 4 FBT amendments commencing on 1 April 2001
Fringe Benefits Tax Assessment Act 1986
152 Subsections 74(6A) and (6B)
Repeal the subsections, substitute:
(6A) An application for amendment must be in the approved form.