Taxation Laws Amendment Act (No. 8) 2003 (107 of 2003)
Schedule 4 Depreciation of cars for FBT
Fringe Benefits Tax Assessment Act 1986
3 Application
The amendments of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule apply in relation to a person and a car if the person becomes the owner of the car after 30 June 2002 (whether or not anyone else owned the car before the person becomes the owner of it).
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