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

157   Application of amendments

The amendments made by this Part apply to returns for the year of tax starting on 1 April 2001 and later years.


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