Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 5  

Part 1   Amendments commencing on Royal Assent

Fringe Benefits Tax Assessment Act 1986

1   Subsection 9(1) (formula and definitions)

Repeal the formula and definitions, substitute:

Note: For special rules for the years of tax starting on 1 April 2011, 1 April 2012 and 1 April 2013, see item 9 of Schedule 5 to the Tax Laws Amendment (2011 Measures No. 5) Act 2011.