Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 7   FBT housing benefits

Fringe Benefits Tax Assessment Act 1986

3   After paragraph 58C(2)(a)


(aa) the employee or associate entered into a contract for the sale of the interest or right within 2 years after the day (the new employment day ) on which the employee commenced to perform the duties of that employment at the employee's new place of employment;