Tax Laws Amendment (2012 Measures No. 4) Act 2012 (142 of 2012)
Schedule 1 Reform of living away from home allowance and benefit rules
Part 2 Other amendments
Fringe Benefits Tax Assessment Act 1986
9 Subparagraph 47(5)(d)(ii)
Repeal the subparagraph, substitute:
(ii) if the employee satisfies sections 31C and 31D - the employee gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, purporting to set out the matters in subparagraphs 31F(1)(a)(i) to (iii);
(iii) if the employee satisfies section 31E - the employee gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, purporting to set out the matters in subparagraphs 31F(1)(b)(i) to (iii);