Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1994No. 56, 1994 - SECT 9

9. The amendments made by this Division:

   (a)  in so far as they relate to fringe benefits tax, apply to assessments
        of the fringe benefits taxable amount of the year of tax beginning on
        1 April 1994 and of all later years of tax; and

   (b)  in so far as they relate to income tax, apply in relation to
        expenditure incurred by a taxpayer on or after 1 July 1994.