Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 4 FBT housing benefits
Fringe Benefits Tax Assessment Act 1986
1 At the end of subsection 135X(3)
; (f) whether a year of tax that is a base year of tax for the purposes of section 26 is to continue to be treated as a base year of tax.