Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)
Schedule 5
Part 1
Amendments commencing on Royal Assent
Fringe Benefits Tax Assessment Act 1986
6
At the end of subsection 9(2)
Add:
; and (f) the holding period is the period in the year of tax when the car was held by the provider.