Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)
Schedule 5 OTHER AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
61 Paragraph 162G(2)(a)
Omit the paragraph, substitute:
"(a) none of the previous 4 years was a log book year of tax of the
employer in relation to the car;".
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