Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (162 of 2015)
Schedule 3 Limiting FBT concessions on salary packaged entertainment benefits
Fringe Benefits Tax Assessment Act 1986
12 Application of amendments
The amendments made by this Schedule apply to assessments for the year of tax starting on 1 April 2016 and later years of tax.
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