Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)
Schedule 2 Consolidation and repeal of tax provisions
Part 3 Repeals of penalty tax provisions
Division 1 Amendments
Fringe Benefits Tax Assessment Act 1986
87 Subsection 136(1) (definition of assessment )
Repeal the definition, substitute:
assessment means the ascertainment of the fringe benefits taxable amount of an employer of a year of tax and of the tax payable on that amount.