OBS_VALUE: <ul><li><a href=https://www.legislation.gov.au/Details/C2019C00279 target=_blank>Fringe Benefits Tax Assessment Act 1986- Compilation No. 85(Act No. 39 of 1986, Date of Assent: 24 June 1986, last amended on  1 April 2019, article 2B - Application)</a></li><li><a href=https://www.legislation.gov.au/Details/C2020C00143 target=_blank>A New Tax System (Goods and Services Tax) Act 1999- This is a compilation of the A New Tax System (Goods and Services Tax) Act 1999 that shows the text of the law as amended and in force on 1 April 2020.(Act No. 55 of 1999, Date of Assent: 08 July 1999, last amended on 1 April 2019, section 23-5 and Divisions 57, 58 )</a></li></ul>