Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Fringe Benefits Tax Assessment Act 1986

107   Subsection 136(1) (definition of relative )

Repeal the definition, substitute:

relative has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.