FRINGE BENEFITS TAX ACT 1986

This compilation was prepared on 27 June 2006
taking into account amendments up to Act No. 55 of 2006

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

Contents

1............ Short title see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Incorporation ...................................................................................... 1

4............ Act to bind Crown .............................................................................. 1

5............ Imposition of tax ................................................................................ 1

6............ Rate of tax ........................................................................................... 1

7............ Severability ......................................................................................... 1

Notes 2

Notes to the Fringe Benefits Tax Act 1986

Note 1

The Fringe Benefits Tax Act 1986 as shown in this compilation comprises Act No. 40, 1986 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 19 June 2006 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Fringe Benefits Tax Act 1986	40, 1986	24 June 1986	24 June 1986 (see s. 2)
Taxation Laws Amendment (Rates and Rebates) Act 1989	70, 1989	21 June 1989	21 June 1989	S. 4
Fringe Benefits Tax Amendment Act 1991	213, 1991	24 Dec 1991	24 Dec 1991	S. 4
Taxation (Deficit Reduction) Act (No. 2) 1993	55, 1993	27 Oct 1993	Ss. 3–6: Royal Assent (a)	S. 6
Fringe Benefits Tax Amendment Act 1995	55, 1995	28 June 1995	Schedule 2: 1 Apr 1996 Remainder: Royal Assent	Sch. 1 (item 2) and Sch. 2 (item 2)
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006	55, 2006	19 June 2006	Schedule 2: Royal Assent	Sch. 2 (item 2) [see Table A]

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 6...................................	rs. No. 70, 1989
	am. No. 213, 1991; No. 55, 1993; No. 55, 1995; No. 55, 2006

Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ACT 1986 - NOTES