Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)
Schedule 4 Minor amendments
Part 1 General
Fringe Benefits Tax Assessment Act 1986
4 Application
(1) The amendments made by items 2 and 3 apply to the year of tax starting on 1 April 2000 and later years of tax.
(2) Despite section 74 of the Fringe Benefits Tax Assessment Act 1986, the Commissioner may amend an assessment at any time within the period of 3 years after the commencement of this item for the purpose of giving effect to the amendments made by items 2 and 3.
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