A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 5   Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

5   Subsection 995-1(1)

Insert:

fringe benefits taxable amount has the meaning given by section 5B of the Fringe Benefits Tax Assessment Act 1986.