Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 3 Amendments of other Acts
Fringe Benefits Tax Assessment Act 1986
96 Subsection 136(1) (definition of deductible expenses)
Omit “would be, allowable to the employee under section 51 of that Act”, substitute “and Divisions 28 and 900 of the Income Tax Assessment Act 1997, would be, allowable to the employee 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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