Taxation Laws Amendment Act (No. 1) 1995 (120 of 1995)

Schedule 2   OTHER AMENDMENTS

Part 1   CIVIL PENALTIES AND TAXATION OFFENCES

Division 3   Other Acts

Sub-Division B   Fringe Benefits Tax Assessment Act 1986
7   Application

The amendments made by this Part apply where:

(a) a prosecution is instituted on or after the day on which this Act receives the Royal Assent; or

(b) a prosecution is instituted before that day and is withdrawn on or after that day.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).