Taxation Laws Amendment Act (No. 1) 1995 (120 of 1995)

Schedule 2   OTHER AMENDMENTS

Part 1   CIVIL PENALTIES AND TAXATION OFFENCES

Division 3   Other Acts

Sub-Division B   Fringe Benefits Tax Assessment Act 1986

7   Application

The amendments made by this Part apply where:

(a) a prosecution is instituted on or after the day on which this Act receives the Royal Assent; or

(b) a prosecution is instituted before that day and is withdrawn on or after that day.