Taxation Laws Amendment Act 1993 (17 of 1993)
Part 2 AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
Division 3 Amendment relating to board fringe benefits
6 Reduction of taxable value-'otherwise deductible' rule
Section 37 of the Principal Act is amended by omitting from paragraph (b) "in this subsection called the" and substituting "in this section called the".