Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 3 Amendments of other Acts
Fringe Benefits Tax Assessment Act 1986
76 Paragraph 37(b)
Omit “have been allowable to the recipient under section 51 of that Act”, substitute “and Divisions 28 and 900 of the Income Tax Assessment Act 1997, have been allowable to the recipient under section 51 of the Income Tax Assessment Act 1936, or section 8-1 of the Income Tax Assessment Act 1997,”.
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