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

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

15   Subsection 24(4)

Omit the subsection, substitute:

"(4) For the purposes of paragraph (1)(c), the part of a petty cash

book or similar document that sets out the particulars that would be

set out in documentary evidence of the recipients expenditure (other

than particulars of the date on which the documentary evidence was made

out) is taken to be substitute documentary evidence of the recipients

expenditure. The entry must be in English.".