A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 2 Running balance accounts, general interest charge and related matters
Part 3 Fringe benefits tax
Fringe Benefits Tax Assessment Act 1986
139 Subsection 136(1) (definition of year of tax )
Repeal the definition, substitute:
year of tax means the year starting on 1 April 1987, and each later year starting on 1 April.
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