Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)
Schedule 5 OTHER AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
15 Subsection 24(4)
Omit the subsection, substitute:
"(4) For the purposes of paragraph (1)(c), the part of a petty cash
book or similar document that sets out the particulars that would be
set out in documentary evidence of the recipients expenditure (other
than particulars of the date on which the documentary evidence was made
out) is taken to be substitute documentary evidence of the recipients
expenditure. The entry must be in English.".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
