Bankruptcy Regulations 1996
SCHEDULE 4
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MODIFICATIONS OF THE
FRINGE BENEFITS TAX ASSESSMENT ACT 1986
Omit the section, substitute:
(regulation 6.12 )
22 Section 46 (Year of tax in which residual benefits taxed) 22.1Omit the section, substitute:
| ' 46 | Contribution assessment period in which residual fringe benefits are to be assessed |
| A residual benefit that is provided during a period which extends over two or more contribution assessment periods is subject to assessment for income contribution in each of those periods. ' . |
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