A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 5 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
5 Subsection 995-1(1)
Insert:
fringe benefits taxable amount has the meaning given by section 5B of the Fringe Benefits Tax Assessment Act 1986.
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