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).