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

97   Subsection 136(1) (definition of associate )

Repeal the definition, substitute:

associate has the meaning given by section 318 of the Income Tax Assessment Act 1936.

Note: Section 159 of this Act affects the above definition.