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
157 Application of amendments
The amendments made by this Part apply to returns for the year of tax starting on 1 April 2001 and later years.