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TAXATION LAWS AMENDMENT (FRINGE BENEFITS TAX MEASURES) ACT 1992 No. 223 of 1992 - SECT 4
Application (Meaning of "year of tax")
4.(1) In this section:
"year of tax" has the same meaning as in the Fringe Benefits Tax Assessment
Act 1986 . (Amendments apply for the 1994-95 year of tax and later years of
tax)
(2) The amendments made by this Act apply in relation to fringe benefits tax
(including instalments) for the year of tax commencing on 1 April 1994 and for
all subsequent years of tax.
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