CTHRepealedAct
Taxation (Deficit Reduction) Act (No. 1) 1993
23Application of amendments
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23 Application of amendments
(1) The amendments made by this Division apply in relation to a fringe benefit, if it is a fringe benefit in relation to the year of tax beginning on 1 April 1994 or a later year of tax. (2) In this section:
year of tax has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.