Tax Law Improvement Act 1997 (121 of 1997)

Schedule 4   Deductions

Part 4   Consequential amendments of other Acts

Fringe Benefits Tax Assessment Act 1986

139   Subparagraphs 143(1)(ja)(ii), 143A(e)(ii) and 143C(1)(k)(ii)

Repeal the subparagraphs, substitute:

(ii) where the circumstances referred to in subsection 26-30(2) of the Income Tax Assessment Act 1997 do not apply; and