Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)

Schedule 1   Foreign source income exemptions for temporary residents

Part 2   Other amendments

Fringe Benefits Tax Assessment Act 1986

3   Subsection 136(1) (sub-subparagraph (j)(ii)(B) of the definition of fringe benefit )

Omit "an exempt visitor to Australia for the purposes of section 517 of that Act in relation to the year of income in which", substitute "a temporary resident (within the meaning of the Income Tax Assessment Act 1997) when".