Document ID: chunk:federal_register_of_legislation:C2025C00120:section:65ca:p3
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 65CA (pt 3/3)
Character Range: 330111–330803

into before the end of the period of 6 months after the commencement of this subsection;
the following provisions have effect:
 (c) a reference in subsection (3) or (4) of this section to the overall amortisation period in relation to the fringe benefit is to be read as a reference to the period that would have been the overall amortisation period in relation to the fringe benefit if the reference in subparagraph (1)(d)(vii) of this section to 7 years were a reference to 15 years;
 (d) for the purpose of determining the notional amortisation period in relation to the fringe benefit, the reference in paragraph (2)(b) of this section to 7 years is to be read as a reference to 15 years.