Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 14   AMENDMENTS RELATED TO TOURISM INDUSTRY ORGANISATIONS

Division 3   Amendment of the Fringe Benefits Tax Assessment Act 1986

182   Application of amendment

The amendment made by this Division applies in relation to fringe benefits tax (including instalments) for the year of tax commencing on 1 April 1994 and for all later years of tax.