A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 4 FBT amendments commencing on 1 April 2001
Fringe Benefits Tax Assessment Act 1986
156 Subsection 136(1) (definition of electronic signature)
Repeal the definition, substitute:
electronic signature has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.
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