A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 1 Pay as you go (PAYG) system of collecting income tax and other liabilities
Part 2 Consequential amendment of Acts
Fringe Benefits Tax Assessment Act 1986
79 Subsection 136(1) (definition of current employee )
Repeal the definition, substitute:
current employee means a person who receives, or is entitled to receive, salary or wages.
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