Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
Schedule 12
Part 1 Fringe Benefits Tax Assessment Act 1986
3 Section 136AA (at the end of the definition of aggregate fringe benefits amount )
Add:
Note: In certain cases, the employer can instead use the aggregate fringe benefits amount in relation to a previous year of tax: see Part XIA (Record keeping exemption).
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