Fringe Benefits Tax Assessment Act 1986
1Omit "the person is required to make the contribution", substitute "the contribution is made".
Omit "required", substitute "made".
Omit "or 1 April 2004", substitute ", 1 April 2004 or 1 April 2005".
The amendments made by items 1 and 2 of this Schedule apply in respect of the FBT year beginning on 1 April 2005 and in respect of all later FBT years.