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

Schedule 2   CAR PARKING

Part 1   AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986

Division 5   Application and Transitional

11   Transitional

A register is taken to have been kept under Subdivision D of Division 10 of Part III of the Fringe Benefits Tax Assessment Act 1986 if:

(a) before the commencement of this item, an employer kept the

register; and

(b) the register satisfies subsections 39GE(1) and (2) and 39GG(1)

and (2) of that Act.