Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2004 MEASURES NO. 2) ACT 2004 - SCHEDULE 4

Fringe Benefits Tax Assessment Act 1986

1   At the end of subsection 135X(3)

Add:

  ; (f)   whether a year of tax that is a base year of tax for the purposes of section   26 is to continue to be treated as a base year of tax.

2   Application

The amendment made by this Schedule applies in respect of the FBT year beginning on 1   April 2001 and in respect of all later FBT years.