A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 4   FBT amendments commencing on 1 April 2001

Fringe Benefits Tax Assessment Act 1986

156   Subsection 136(1) (definition of electronic signature)

Repeal the definition, substitute:

electronic signature has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.