Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)
Part 5 AMENDMENTS RELATING TO ENTERTAINMENT EXPENSE PAYMENTS
Division 2 Amendment of the Fringe Benefits Tax Assessment Act 1986
131 Application
The amendment made by this Division applies to assessments of the fringe benefits taxable amount of an employer of the year of tax beginning on 1 April 1994 and of all later years of tax.
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