Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)
Schedule 5 OTHER AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
39 Subsection 136(1) (paragraph (a) of the definition of extended
travel residual benefit):
After "Australia" insert "and involves the recipient being away from
the recipient's usual place of residence for a continuous period
including more than 5 nights".
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