TAXATION LAWS AMENDMENT ACT 1989No. 11, 1989 - SCHEDULE

TAXATION LAWS AMENDMENT ACT 1989No. 11, 1989 - SCHEDULE

SCHEDULE
Section 18
AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986 RELATING TO CAR
RECORDS Paragraph 10 (2) (b):
Omit "return", substitute "car records". Paragraph 10 (2) (c):
Omit "return", substitute "car records". Paragraph 10A (a):
Omit "his or her return", substitute "the employer's car records".
Subparagraph 10A (b) (ii):
Omit "his or her return for the current", substitute "the employer's car
records for the". Paragraph 10B (b):
Omit "his or her return", substitute "the employer's car records".
Sub-subparagraph 10B (b) (i) (B):
Omit "employer's return", substitute "employer's car records". Paragraph 10C
(1) (a):
Omit "his or her return", substitute "the employer's car records". Paragraph
10C (1) (c):
Omit "return", substitute "car records". Paragraph 10C (1) (d):
Omit "his or her return", substitute "the employer's car records". Paragraph
10C (1) (d):
Omit "the return", substitute "the car records". Paragraph 10C (2) (b):
Omit "his or her return", substitute "the employer's car records". Subsection
10C (2):
Omit "the return", substitute "the car records". Paragraph 65E (a):
Omit "his or her return", substitute "the employer's car records".
Subparagraph 65E (b) (ii):
Omit "his or her return", substitute "the employer's car records". Paragraph
65F (b):
Omit "his or her return", substitute "the employer's car records".
Sub-subparagraph 65F (b) (i) (B):
Omit "employer's return", substitute "employer's car records". Paragraph 65G
(a):
Omit "return", substitute "car records". Paragraph 65G (b):
Omit "return", substitute "car records". Paragraph 65H (1) (a):
Omit "his or her return", substitute "the employer's car records". Paragraph
65H (1) (c):
Omit "return", substitute "car records". Paragraph 65H (1) (d):
Omit "his or her return", substitute "the employer's car records". Paragraph
65H (1) (d):
Omit "the return", substitute "the car records". Paragraph 65H (2) (b):
Omit "his or her return", substitute "the employer's car records". Subsection
65H (2):
Omit "the return", substitute "the car records". Subparagraph 106 (1) (aa)
(iv):
Omit the subparagraph. Paragraph 115A (1) (a):
Omit "his or her return", substitute "the employer's car records". Paragraph
115A (2) (a):
Omit "his or her return", substitute "the employer's car records". Section
162D:
Repeal the section, substitute the following section: Deemed specification of
matters in car records

"162D. Where an employer fails, through inadvertence, to specify any or all of
the following matters in car records of the employer for a year of tax:

   (a)  a period of a kind mentioned in subsection 162H (1) or (2);

   (b)  a nomination of the kind mentioned in subsection 162K (2) or 162L (2)
        or particulars of such a nomination;

   (c)  a percentage of a kind mentioned in section 10A, 10B, 65E or 65F; the
        Commissioner may determine that a period, nomination, particular or
        percentage of that kind specified by the employer in a document lodged
        with the Commissioner shall be treated, for the purposes of this Act,
        as if it had been specified by the employer in those car records.".
        Sub-subparagraph 162G (1) (g) (iii) (A):
Omit "his or her return", substitute "the employer's car records".
Sub-subparagraph 162G (2) (g) (iii) (A):
Omit "his or her return", substitute "the employer's car records".
Subparagraph 162H (1) (b) (ii):
Omit "his or her return", substitute "the employer's car records".
Subparagraph 162H (2) (b) (ii):
Omit "his or her return", substitute "the employer's car records". Subsection
162K (2):
Omit "his or her return", substitute "the employer's car records". Subsection
162L (2):
Omit "his or her return", substitute "the employer's car records".