Commonwealth Numbered Acts

TAX LAW IMPROVEMENT (SUBSTANTIATION) ACT 1995 No. 30, 1995 - SCHEDULE 4

                            SCHEDULE 4                 Section 5
CONSEQUENTIAL AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986 1.
Subparagraph 19(1)(b)(i) After "F" insert ", GA". 2. Paragraph 22(a) Omit "car
expense, within the meaning of Subdivision F of Division 3 of Part III of",
substitute "car expense, as defined by section 11 - 2 of Schedule 2A to". 3.
Subparagraph 24(1)(b)(iii) After "F" insert ", GA". 4. Paragraph 34(1)(b) Omit
"Subdivision F", substitute "Subdivisions F and GA". 5. Paragraph 37(b) Omit
"Subdivision F", substitute "Subdivisions F and GA". 6. Subparagraph
44(1)(b)(i) After "F" insert ", GA". 7. Subparagraph 44(1)(ba)(ii) After "F"
insert ", GA". 8. Subparagraph 52(1)(b)(i) After "F" insert ", GA". 9.
Subparagraph 52(1)(ba)(ii) After "F" insert ", GA". 10. Subparagraph 58A(c)(i)
Omit "car expense, within the meaning of Subdivision F of Division 3 of Part
III of", substitute "car expense, as defined by section 11 - 2 of Schedule 2A
to". 11. Subparagraph 58F(c)(i) Omit "car expense, within the meaning of
Subdivision F of Division 3 of Part III of", substitute "car expense, as
defined by section 11 - 2 of Schedule 2A to". 12. Subparagraph 58M(2)(c)(i)
Omit "car expense, within the meaning of Subdivision F of Division 3 of Part
III of", substitute "car expense, as defined by section 11 - 2 of Schedule 2A
to". 13. Sub-subparagraph 60A(2)(b)(i)(A) Omit "car expense, within the
meaning of Subdivision F of Division 3 of Part III of", substitute "car
expense, as defined by section 11 - 2 of Schedule 2A to". 14. Subparagraph
61(1)(c)(i) Omit "car expense, within the meaning of Subdivision F of Division
3 of Part III of", substitute "car expense, as defined by section 11 - 2 of
Schedule 2A to". 15. Subparagraph 61A(2)(a)(i) Omit "car expense, within the
meaning of Subdivision F of Division 3 of Part III of", substitute "car
expense, as defined by section 11 - 2 of Schedule 2A to". 16. Paragraph 61B(b)
Omit "car expense, within the meaning of Subdivision F of Division 3 of Part
III of", substitute "car expense, as defined by section 11 - 2 of Schedule 2A
to". 17. Paragraph 61E(b) Omit "car expense, within the meaning of Subdivision
F of Division 3 of Part III of", substitute "car expense, as defined by
section 11 - 2 of Schedule 2A to". 18. Paragraph 61F(b) Omit "car expense,
within the meaning of Subdivision F of Division 3 of Part III of", substitute
"car expense, as defined by section 11 - 2 of Schedule 2A to". 19. Subsection
136(1) (definition of "basic car rate") Omit, substitute: "basic car rate", in
relation to a year of tax ending on 31 March in a year, means the rate
prescribed for the purposes of:

   (a)  if the year of tax ended on or after 31 March 1995 - section 3 - 2 of
        Schedule 2A to the Income Tax Assessment Act 1936; or

   (b)  if the year of tax ended before or on 31 March 1994 - paragraph
        82KX(1)(a) of the Income Tax Assessment Act 1936; in relation to the
        year of income ending on 30 June in that year. 20. Subsection 136(1)
        (definition of "car expense payment benefit") Omit "car expense within
        the meaning of Subdivision F of Division 3 of Part III of", substitute
        "car expense as defined by section 11 - 2 of Schedule 2A to". 21.
        Subsection 136(1) (paragraph (b) of the definition of "car loan
        benefit") Omit "car expense within the meaning of Subdivision F of
        Division 3 of Part III of", substitute "car expense as defined by
        section 11 - 2 of Schedule 2A to". 22. Subsection 136(1) (definition
        of "car property benefit") Omit "car expense within the meaning of
        Subdivision F of Division 3 of Part III of", substitute "car expense
        as defined by section 11 - 2 of Schedule 2A to". 23. Subsection 136(1)
        (definition of "car residual benefit") Omit "car expense within the
        meaning of Subdivision F of Division 3 of Part III of", substitute
        "car expense as defined by section 11 - 2 of Schedule 2A to". 24.
        Subsection 136(1) (definition of "deductible expenses") After "F"
        insert ", GA". 25. Subsection 136(1) (definition of "documentary
        evidence") Omit, substitute: "documentary evidence", in relation to an
        expense incurred by a person, means:

   (a)  if the expense was incurred on or after 1 July 1994 - a document that
        would constitute written evidence of the expense obtained in the way
        described in section 5 - 4 and 5 - 5 of Schedule 2B to the Income Tax
        Assessment Act 1936 if the expense were a work expense, and the person
        were a taxpayer, within the meaning of that Schedule; or

   (b)  if the expense was incurred before 1 July 1994 - a document that would
        constitute documentary evidence of the expense within the meaning of
        subsection 82KU(1) of that Act (including that subsection as applied
        by subsections 82KU(3) and (4) of that Act) or subsection 82KU(5) of
        that Act if the person were a taxpayer within the meaning of that Act.