Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)
Schedule 5 OTHER AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
52 Subsection 136(1) (after paragraph (aa) of the definition of
statutory evidentiary document):
Insert:
"(ab) a record of the business use percentage specified by the
employer for the current year of tax; and".
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