Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)
Schedule 5 OTHER AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
67 Paragraphs 162H(1)(b) and (2)(b)
Omit the paragraphs, substitute:
"(b) in any other case-a continuous period of not less than 12 weeks
that begins and ends during the holding period.".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
