Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
Schedule 3 Fringe benefits tax
Part 4 Application
12 Application
(1) The amendments made by items 1, 2 and 3 apply to assessments of the fringe benefits taxable amount of an employer of the FBT year beginning on 1 April 1997 and of all later years.
(2) The amendments made by items 4, 5 and 6 apply to assessments of the fringe benefits taxable amount of an employer of the FBT year beginning on 1 April 1998 and of all later years.
(3) The repeals made by items 9, 10 and 11 apply in relation to expenditure to the extent to which it is incurred in respect of the provision of car parking facilities for a car on a day on or after 1 July 1997.
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