Taxation Laws Amendment (Car Parking) Act 1992 (237 of 1992)
PART 2 AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
Division 2 Amendments relating to car parking
7. Application
7. The amendments made by this Division apply to assessments of the fringe benefits taxable amount of an employer of the year of tax commencing on 1 April 1993 and of all later years of tax.
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