Treasury Laws Amendment (2021 Measures No. 4) Act 2021 (72 of 2021)
Schedule 1 Fringe benefits tax exemption to support retraining and reskilling
Fringe Benefits Tax Assessment Act 1986
2 Application of amendments
The amendments to the Fringe Benefits Tax Assessment Act 1986 made by this Schedule apply to benefits provided on or after 2 October 2020.