Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)
Schedule 5 OTHER AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
23 Paragraph 123(4)(b)
Omit the paragraph, substitute:
"(b) the employer has a document (the substitute document) that:
(i) is a copy of the original document; or
(ii) properly records all of the matters as set out in the original
document and was in existence when the original document was lost or
destroyed;".
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