Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
Schedule 12
Part 2 Application and transitional
4 Application of amendments
(1) The amendments made by this Schedule apply in relation to benefits provided in the FBT year beginning on 1 April 1998 and later FBT years.
(2) However, section 135E of the Fringe Benefits Tax Assessment Act 1986 (as inserted by this Schedule) does not apply in relation to benefits provided before the commencement of this Schedule.
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