Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)
Schedule 5 OTHER AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
19 Paragraph 65F(b)
Omit the paragraph, substitute:
"(b) the employer specifies the employer's estimate of the number of
business kilometres travelled by the car in the holding period; and
(c) the employer specifies a percentage as the business use
percentage applicable to the car in relation to the recipient for the
holding period.".
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