Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 2 Airline transport fringe benefits
Fringe Benefits Tax Assessment Act 1986
31 Application of amendments
The amendments made by this Schedule apply in relation to the provision after 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2012 of:
(a) transport in aircraft; and
(b) incidental services on board aircraft.