Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 3 Amendments of other Acts
Fringe Benefits Tax Assessment Act 1986
86 Subparagraph 52(1)(ba)(ii)
Omit “under that Act in respect of so much of that consideration as was taken into account for the purposes of section 48, 49, 50 or 51”, substitute “under either of those Acts in respect of so much of that consideration as was taken into account for the purposes of section 48, 49, 50 or 51 of the Income Tax Assessment Act 1936, or section 4-15 or 8-1 of the Income Tax Assessment Act 1997,”.
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