Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 4 Consequential amendments of other Acts
Fringe Benefits Tax Assessment Act 1986
139 Subparagraphs 143(1)(ja)(ii), 143A(e)(ii) and 143C(1)(k)(ii)
Repeal the subparagraphs, substitute:
(ii) where the circumstances referred to in subsection 26-30(2) of the Income Tax Assessment Act 1997 do not apply; and
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