Tax Law Improvement Act 1997 (121 of 1997)

Schedule 4   Deductions

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

55   Subsection 995-1(1)

Insert:

provide a *fringe benefit includes allow, confer, give, grant or perform the benefit.

Note: This is based on the definition of provide in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.