New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
Schedule 4 Cross border employee shares or rights
Part 2 Application provisions
37 Application - amendment of the Fringe Benefits Tax Assessment Act 1986
The amendment made by item 1 of this Schedule applies in respect of the FBT year in which this Act receives the Royal Assent and in respect of all later FBT years.
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