Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)

Schedule 4   Miscellaneous and technical amendments

Part 1   Amendments commencing day after Royal Assent

Division 9   Declarations for fringe benefits tax assessment

Fringe Benefits Tax Assessment Act 1986

46   Paragraph 61E(c)

Repeal the paragraph, substitute:

(c) the recipient gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, purporting to set out the number of whole kilometres travelled by the car in providing transport by virtue of which the benefit is in respect of an employment interview or selection test;