Taxation Laws Amendment Act 1994 (56 of 1994)

Part 2   AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986

Division 2   Employees employed in foreign locations

6   Application of amendment

The amendment made by this Division:

(a) applies in respect of medical treatment provided on or after the day on which this Division commences; and
        

(b) is taken also to have applied in respect of medical treatment provided on or after 1 July 1986 and before the day referred to in paragraph (a) if:
        

(i) the Minister for Foreign Affairs certifies in writing that the relevant foreign country is a developing country; or
        

(ii) that Minister certifies in writing that the relevant foreign country ceased to be a developing country at a time stated in the certificate, and the treatment was provided, or began to be provided, before that time.