Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Fringe Benefits Tax Assessment Act 1986
110 Subsection 136(1) (definition of year of income )
Repeal the definition, substitute:
year of income means an income year (within the meaning of the Income Tax Assessment Act 1997).