Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)

Schedule 5   OTHER AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986

74   Application

The amendments made by this Schedule apply to assessments of the fringe

benefits taxable amount of an employer of the FBT year beginning on 1

April 1995 and of all later FBT years.