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

Schedule 3   Amendments of other Acts

Fringe Benefits Tax Assessment Act 1986

99   Subsection 136(1)

Insert:

Division 28 car expense means a car expense as defined in section 28-13 of the Income Tax Assessment Act 1997, but does not include a car expense covered by section 28-165 of that Act.