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

106   Subsection 136(1) (definition of non-deductible entertainment expenditure )

Omit "subsection 51AE(5AA) of the Income Tax Assessment Act 1936 and".