Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Fringe Benefits Tax Assessment Act 1986
97 Subsection 136(1) (definition of associate )
Repeal the definition, substitute:
associate has the meaning given by section 318 of the Income Tax Assessment Act 1936.
Note: Section 159 of this Act affects the above definition.