Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
Schedule 2 ATO advice
Part 2 Consequential amendments
Income Tax Assessment Act 1997
8 Subsection 995-1(1) (definition of fringe benefits tax law )
Repeal the definition, substitute:
fringe benefits tax law means a provision of an Act or regulations under which the extent of liability for tax imposed by the Fringe Benefits Tax Act 1986 is worked out.