Income Tax (Consequential Amendments) Act 1997 (39 of 1997)

Schedule 3   Amendments of other Acts

Fringe Benefits Tax Assessment Act 1986

74   Paragraph 34(1)(b)

Omit “have been allowable to the recipient under that Act”, substitute “and Divisions 28 and 900 of the Income Tax Assessment Act 1997, have been allowable to the recipient under either of those Acts”.