Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 3 Amendments of other Acts
Fringe Benefits Tax Assessment Act 1986
78 Subparagraph 44(1)(b)(i)
Omit “have been allowable to the recipient under that Act”, substitute “and Divisions 28 and 900 of the Income Tax Assessment Act 1997, have been allowable to the recipient under either of those Acts”.
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).
