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
98 Subsection 136(1) (definition of basic car rate )
Repeal the definition, substitute:
basic car rate , in relation to a year of tax ending on 31 March in a year, means the rate prescribed for the purposes of section 28-25 of the Income Tax Assessment Act 1997 in relation to the year of income ending on 30 June in that year.