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

6   At the end of subsection 9(2)

Add:

; and (f) the holding period is the period in the year of tax when the car was held by the provider.