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

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

52   Subsection 136(1) (after paragraph (aa) of the definition of

statutory evidentiary document):

Insert:

"(ab) a record of the business use percentage specified by the

employer for the current year of tax; and".