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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - NOTES

Act No. 39 of 1986 as amended

This compilation was prepared on 25 September 2009
taking into account amendments up to Act No. 88 of 2009

Volume 1 includes:       Table of Contents
                                    Sections 1 - 78A

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

Volume 2 includes:       Table of Contents
                                    Sections 90 - 167
                                    Schedule
                                    Note 1
                                    Table of Acts
                                    Act Notes
                                    Table of Amendments
                                    Table A

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

 

 

 


Contents

Part I--Preliminary                                                                                                                 1

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

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

2A......... Application of the Criminal Code ...................................................... 1

Part II--Administration                                                                                                        2

3............ General administration of Act ............................................................ 2

4............ Annual report ..................................................................................... 2

5............ Secrecy ................................................................................................ 2

Part IIA--Core provisions                                                                                                  5

Division 1--Working out an employer's fringe benefits taxable amount              5

5A......... Simplified outline of this Division ...................................................... 5

5B......... Working out an employer's fringe benefits taxable amount ............... 5

Division 2--Working out an employer's aggregate fringe benefits amount        12

5C......... Aggregate fringe benefits amount ...................................................... 12

Division 3--Employee's individual fringe benefits amount                    16

5D......... Simplified outline .............................................................................. 16

5E.......... Employee's individual fringe benefits amount ................................. 16

5F.......... Working out the employee's share ................................................... 18

Part III--Fringe benefits                                                                                                   20

Division 1--Preliminary                                                                                             20

6............ Part not to limit generality of benefit ................................................ 20

Division 2--Car fringe benefits                                                                              21

Subdivision A--Car benefits                                                                                    21

7............ Car benefits ....................................................................................... 21

8............ Exempt car benefits .......................................................................... 23

Subdivision B--Taxable value of car fringe benefits                                           25

9............ Taxable value of car fringe benefits--statutory formula .................. 25

10.......... Taxable value of car fringe benefits--cost basis ............................... 28

10A....... No reduction of operating cost in a log book year of tax unless log book records and odometer records are maintained .......................................................................................................... 33

10B....... No reduction of operating cost in a non‑log book year of tax unless log book records and odometer records are maintained in log book year of tax .................................................... 33

11.......... Calculation of depreciation and interest ........................................... 34

12.......... Depreciated value ............................................................................. 36

13.......... Expenditure to be increased in certain circumstances ....................... 37

Division 3--Debt waiver fringe benefits                                                           39

Subdivision A--Debt waiver benefits                                                                      39

14.......... Debt waiver benefits ......................................................................... 39

Subdivision B--Taxable value of debt waiver fringe benefits                             39

15.......... Taxable value of debt waiver fringe benefits ..................................... 39

Division 4--Loan fringe benefits                                                                           40

Subdivision A--Loan benefits                                                                                  40

16.......... Loan benefits .................................................................................... 40

17.......... Exempt loan benefits ........................................................................ 42

Subdivision B--Taxable value of loan fringe benefits                                         44

18.......... Taxable value of loan fringe benefits ................................................. 44

19.......... Reduction of taxable value--otherwise deductible rule ..................... 44

Division 5--Expense payment fringe benefits                                               51

Subdivision A--Expense payment benefits                                                            51

20.......... Expense payment benefits ................................................................ 51

20A....... Exemption--no‑private‑use declaration ........................................... 51

21.......... Exempt accommodation expense payment benefits ......................... 51

22.......... Exempt car expense payment benefits ............................................. 52

Subdivision B--Taxable value of expense payment fringe benefits                   53

22A....... Taxable value of in‑house expense payment fringe benefits ............. 53

23.......... Taxable value of external expense payment fringe benefits .............. 54

24.......... Reduction of taxable value--otherwise deductible rule ..................... 55

Division 6--Housing fringe benefits                                                                   64

Subdivision A--Housing benefits                                                                            64

25.......... Housing benefits ............................................................................... 64

Subdivision B--Taxable value of housing fringe benefits                                  64

26.......... Taxable value of non‑remote housing fringe benefits ........................ 64

27.......... Determination of market value of housing right ............................... 68

28.......... Indexation factor for valuation purposes--non‑remote housing ...... 69

Division 7--Living‑away‑from‑home allowance fringe benefits            71

Subdivision A--Living‑away‑from‑home allowance benefits                              71

30.......... Living‑away‑from‑home allowance benefits ..................................... 71

Subdivision B--Taxable value of living‑away‑from‑home allowance fringe benefits           72

31.......... Taxable value of living‑away‑from‑home allowance fringe benefits . 72

Division 8--Airline transport fringe benefits                                                 73

Subdivision A--Airline transport benefits                                                            73

32.......... Airline transport benefits ................................................................. 73

Subdivision B--Taxable value of airline transport fringe benefits                   73

33.......... Taxable value of airline transport fringe benefits .............................. 73

34.......... Reduction of taxable value--otherwise deductible rule ..................... 74

Division 9--Board fringe benefits                                                                        76

Subdivision A--Board benefits                                                                                76

35.......... Board benefits ................................................................................... 76

Subdivision B--Taxable value of board fringe benefits                                       76

36.......... Taxable value of board fringe benefits .............................................. 76

37.......... Reduction of taxable value--otherwise deductible rule ..................... 76

Division 9A--Meal entertainment                                                                       78

Subdivision A--Meal entertainment                                                                       78

37A....... Key principle .................................................................................... 78

37AA.... Division only applies if election made ............................................. 78

37AB.... Employee contributions to be excluded ............................................ 78

37AC.... Meal entertainment benefits ............................................................. 78

37AD.... Meaning of provision of meal entertainment .................................... 78

37AE..... Fringe benefits only arise if employer is provider ............................ 79

37AF..... No other fringe benefits arise if election made .................................. 79

37AG.... Some benefits still arise .................................................................... 79

Subdivision B--50/50 split method of valuing meal entertainment                  80

37B....... Key principle .................................................................................... 80

37BA.... Taxable value using 50/50 split method ............................................ 80

Subdivision C--12 week register method                                                             80

37C....... Key principle .................................................................................... 80

37CA.... Election by employer ....................................................................... 80

37CB..... Taxable value using 12 week register method ................................... 81

37CC..... Choosing the 12 week period for a register ...................................... 81

37CD.... FBT years for which register is valid ............................................... 82

37CE..... Matters to be included in register ..................................................... 82

37CF..... False or misleading entries invalidate register ................................... 83

Division 10--Tax‑exempt body entertainment fringe benefits             84

Subdivision A--Tax‑exempt body entertainment benefits                                   84

38.......... Tax‑exempt body entertainment benefits ......................................... 84

Subdivision B--Taxable value of tax‑exempt body entertainment fringe benefits                84

39.......... Taxable value of tax‑exempt body entertainment fringe benefits ..... 84

Division 10A--Car parking fringe benefits                                                     85

Subdivision A--Car parking benefits                                                                    85

39A....... Car parking benefits .......................................................................... 85

39AA.... Anti‑avoidance--fee on first business day not representative ......... 87

39AB.... When fees are not representative ...................................................... 87

39B....... When commercial parking stations are located within a 1 km radius of business premises or associated premises .......................................................................................................... 87

Subdivision B--Taxable value of car parking fringe benefits                           87

39C....... Taxable value of car parking fringe benefits--commercial parking station method                 87

39D....... Taxable value of car parking fringe benefits--market value basis .... 88

39DA.... Taxable value of car parking fringe benefits--average cost method 89

39E........ Fees charged by commercial parking stations for all‑day parking .... 90

Subdivision C--Statutory formula method--spaces                                            91

39F........ The key principle ............................................................................. 91

39FA..... Spaces method of calculating total taxable value of car parking fringe benefits        91

39FB..... Number of spaces exceeds number of employees ............................ 92

39FC..... Meaning of daily rate amount ........................................................... 94

39FD..... Meaning of availability period .......................................................... 94

39FE..... Meaning of relevant recipients contribution ..................................... 94

Subdivision D--12 week record keeping method                                                 95

39G....... The key principle ............................................................................. 95

39GA.... Employer may elect to use 12 week record keeping method ........... 95

39GB.... Value of fringe benefits for year ....................................................... 95

39GC.... Meaning of total value of car parking benefits (register) ................. 95

39GD.... Meaning of car parking availability period ...................................... 96

39GE..... Choosing the 12 week period for a register ...................................... 96

39GF..... FBT years for which register is valid ............................................... 96

39GG.... Matters to be included in register ..................................................... 97

39GH.... Fraudulent entries invalidate register ................................................ 98

Division 11--Property fringe benefits                                                                99

Subdivision A--Property benefits                                                                           99

40.......... Property benefits .............................................................................. 99

41.......... Exempt property benefits ................................................................ 99

Subdivision B--Taxable value of property fringe benefits                                100

42.......... Taxable value of in‑house property fringe benefits ........................ 100

43.......... Taxable value of external property fringe benefits ......................... 101

44.......... Reduction of taxable value--otherwise deductible rule ................... 102

Division 12--Residual fringe benefits                                                              108

Subdivision A--Residual benefits                                                                         108

45.......... Residual benefits ............................................................................. 108

46.......... Year of tax in which residual benefits taxed .................................... 108

47.......... Exempt residual benefits ................................................................. 109

47A....... Exemption--no‑private‑use declaration ......................................... 114

Subdivision B--Taxable value of residual fringe benefits                                115

48.......... Taxable value of in‑house non‑period residual fringe benefits ........ 115

49.......... Taxable value of in‑house period residual fringe benefits ............... 115

50.......... Taxable value of external non‑period residual fringe benefits ......... 116

51.......... Taxable value of external period residual fringe benefits ................ 116

52.......... Reduction of taxable value--otherwise deductible rule ................... 117

Division 13--Miscellaneous exempt benefits                                              123

53.......... Motor vehicle fringe benefit fuel etc. to be exempt in certain cases 123

54.......... Provision of food or drink to be exempt benefit in certain cases .... 123

55.......... Benefits provided by certain international organisations to be exempt 124

56.......... Preservation of diplomatic and consular immunities ...................... 124

57.......... Exempt benefits--employees of religious institutions ................... 124

57A....... Exempt benefits--public benevolent institutions, health promotion charities, some hospitals and public ambulance services ........................................................................................... 125

58.......... Exempt benefits--live‑in residential care workers ......................... 126

58A....... Exempt benefits--employment interviews and selection tests ...... 127

58AA.... Exempt benefits--engagement of relocation consultant ................. 128

58B....... Exempt benefits--removals and storage of household effects as a result of relocation            129

58C....... Exempt benefits--sale or acquisition of dwelling as a result of relocation               131

58D....... Exempt benefits--connection or re‑connection of certain utilities as a result of relocation     135

58E........ Exempt benefits--leasing of household goods while living away from home          136

58F........ Exempt benefits--relocation transport .......................................... 137

58G....... Exempt benefits--motor vehicle parking ....................................... 138

58GA.... Exempt benefits--small business car parking ................................ 139

58H....... Exempt benefits--newspapers and periodicals used for business purposes           140

58J........ Exempt benefits--compensable work‑related trauma .................... 141

58K....... Exempt benefits--in‑house health care facilities ............................ 142

58L........ Exempt benefits--certain travel to obtain medical treatment ......... 142

58LA..... Exempt benefits--compassionate travel ........................................ 144

58M...... Exempt benefits--work‑related medical examinations, work‑related medical screening, work‑related preventative health care, work‑related counselling, migrant language training ............... 146

58N....... Exempt benefits--emergency assistance ........................................ 148

58P........ Exempt benefits--minor benefits ................................................... 148

58PA..... Exempt benefits--worker entitlement contributions ..................... 151

58PB..... Meaning of approved worker entitlement funds ............................. 151

58PC..... Exempt benefits--existing worker entitlement funds ..................... 153

58Q....... Exempt benefits--long service awards ........................................... 154

58R....... Exempt benefits--safety awards .................................................... 156

58S........ Exempt benefits--trainees engaged under Australian Traineeship System              156

58T....... Exempt benefits--live‑in domestic workers employed by religious institutions or by religious practitioners        157

58U....... Exempt benefits--live‑in help for elderly and disadvantaged persons 158

58V....... Exempt benefits--food and drink for non‑live‑in domestic employees   159

58W...... Exempt benefits--deposits under the Small Superannuation Accounts Act 1995    160

58X....... Exempt benefits--provision of certain work related items ............ 160

58Y....... Exempt benefits--membership fees and subscriptions .................. 161

58Z....... Exempt benefits--taxi travel .......................................................... 161

58ZB..... Exempt benefits--approved student exchange programs ............... 162

58ZC..... Exempt benefits--remote area housing benefits ............................. 162

58ZD.... Exempt benefits--meals on working days ..................................... 164

Division 14--Reduction of taxable value of miscellaneous fringe benefits          165

59.......... Reduction of taxable value--remote area residential fuel ............... 165

60.......... Reduction of taxable value--remote area housing .......................... 167

60AA.... Guideline price for repurchase of remote area residential property 170

60A....... Reduction of taxable value--remote area holiday transport fringe benefits subject to ceiling 171

61.......... Reduction of taxable value--remote area holiday transport fringe benefits not subject to ceiling           174

61A....... Reduction of taxable value--overseas employment holiday transport 176

61B....... Reduction of taxable value of certain expense payment fringe benefits in respect of relocation transport              179

61C....... Reduction of taxable value--temporary accommodation relating to relocation        179

61D....... Reduction of taxable value of temporary accommodation meal fringe benefits        183

61E........ Reduction of taxable value of certain expense payment fringe benefits in respect of employment interviews or selection tests ................................................................................................ 184

61F........ Reduction of taxable value of certain expense payment fringe benefits associated with work‑related medical examinations, work‑related medical screenings, work‑related preventative health care, work‑related counselling or migrant language training ................................................................. 185

61G....... Reduction of taxable value of fringe benefits if certain deductions relating to payments to associates are not allowed ........................................................................................................ 187

62.......... Reduction of aggregate taxable value of certain fringe benefits ....... 187

63.......... Reduction of taxable value of living‑away‑from‑home food fringe benefits             188

63A....... Reduction of taxable value in respect of entertainment component of certain fringe benefits 189

65A....... Reduction of taxable value--education of children of overseas employees              189

Division 14A--Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes                                                                                                  192

65CA.... Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes         192

65CB..... Amendment of assessments ........................................................... 195

Division 14B--Reducible fringe benefits relating to remote area home repurchase schemes                 196

65CC..... Reducible fringe benefits relating to remote area home repurchase schemes            196

Division 15--Car substantiation rules for otherwise deductible provisions        197

65D....... Car substantiation rules .................................................................. 197

65E........ No compliance with substantiation rules in log book year of tax unless log book records and odometer records are maintained ....................................................................................... 197

65F........ No compliance with substantiation rules in non‑log book year of tax unless log book records kept in previous log book year of tax ....................................................................................... 197

Part IIIA--Rebates of tax                                                                                              199

65J........ Rebate for certain non‑profit employers etc. ................................. 199

Part IV--Liability to tax                                                                                                   207

66.......... Liability to pay tax ......................................................................... 207

67.......... Arrangements to avoid or reduce fringe benefits tax ....................... 207

Part V--Returns and assessments                                                                            210

Division 1--Returns                                                                                                   210

68.......... Annual returns ................................................................................ 210

69.......... Further returns ................................................................................ 210

70.......... Keeping records of indirect tax transactions ................................... 210

70D....... Tax agent to give taxpayer copy of notice of assessment .............. 210

Division 2--Assessments                                                                                       212

72.......... First return deemed to be an assessment ........................................ 212

73.......... Default assessments ....................................................................... 212

74.......... Amendment of assessments ........................................................... 213

75.......... Refund of amounts overpaid .......................................................... 214

76.......... Amended assessment to be an assessment ..................................... 214

77.......... Notice of assessment ...................................................................... 215

78.......... Validity of assessment .................................................................... 215

78A....... Objections ....................................................................................... 215


An Act relating to the assessment and collection of the tax imposed by the Fringe Benefits Tax Act 1986, and for related purposes

  

  

Notes to the Fringe Benefits Tax Assessment Act 1986

Note 1

The Fringe Benefits Tax Assessment Act 1986 as shown in this compilation comprises Act No. 39, 1986 amended as indicated in the Tables below.

The Fringe Benefits Tax Assessment Act 1986 was amended by the Workplace Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006 (No. 1) (SLI 2006 No. 50). The amendment is incorporated in this compilation.

The Fringe Benefits Tax Assessment Act 1986 was modified by the Bankruptcy Rules (1968 No. 2 as amended). The modifications are not incorporated in this compilation.

The Fringe Benefits Tax Assessment Act 1986 was modified by the Banking (State Bank of South Australia and Other Matters) Act 1994. The modifications are not incorporated in this compilation.

The Fringe Benefits Tax Assessment Act 1986 was modified by the Bankruptcy Regulations (1996 No. 263 as amended). The modifications are not incorporated in this compilation.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

All relevant information pertaining to application, saving or transitional provisions prior to 18 December 1996 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 Assessment Act 1986

39, 1986

24 June 1986

24 June 1986

 

Taxation Boards of Review (Transfer of Jurisdiction) Act 1986

48, 1986

24 June 1986

S. 31 and Parts VII, VIII (ss.
45-56): (a)
Remainder: 1 July 1986

--

Taxation Laws Amendment Act (No. 3) 1986

112, 1986

4 Nov 1986

4 Nov 1986

S. 46

Jurisdiction of Courts (Miscellaneous Amendments) Act 1987

23, 1987

26 May 1987

S. 3: 1 Sept 1987 (see Gazette 1987, No. S217) (b)

S. 4

Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987

139, 1987

18 Dec 1987

18 Dec 1987

Ss. 61 and 62

as amended by

 

 

 

 

Taxation Laws Amendment Act 1988

11, 1988

26 Apr 1988

Part IX (ss. 49, 50): 18 Dec 1987 (c)

--

Taxation Laws Amendment Act (No. 2) 1988

78, 1988

24 June 1988

(see 78, 1988 below)

--

Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987

145, 1987

18 Dec 1987

15 Jan 1988 (see s. 2)

--

Australian Airlines (Conversion to Public Company) Act 1988

6, 1988

9 Mar 1988

S. 69(1): Royal Assent (d)

--

Taxation Laws Amendment Act (No. 2) 1988

78, 1988

24 June 1988

Part II (ss. 3-6), Ss. 37, 39-53 and 55(15)-(25): 1 Nov 1988 (see Gazette 1988, No. S331)
S. 14(2): 1 July 1988
S. 15: 22 Dec 1986
Part VI (ss.
62-64): 22 July 1986
Part VII (ss. 65, 66): 18 Dec 1987
Remainder: Royal Assent

--

Taxation Laws Amendment Act (No. 4) 1988

95, 1988

24 Nov 1988

Ss. 44(a) and 54(11): (e)
Remainder: Royal Assent

S. 2 (am. by 107, 1989, s. 30)
Ss. 9 and 10

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

(see 107, 1989 below)

--

Taxation Laws Amendment (Tax File Numbers) Act 1988

97, 1988

25 Nov 1988

S. 12: 1 July 1989 (see Gazette 1989, No. S159)
Remainder: 1 Jan 1989 (see s. 2(1) and Gazette 1988, No. S399)

--

Taxation Laws Amendment Act (No. 5) 1988

153, 1988

26 Dec 1988

Div. 6 of Part III (s. 43): 1 Jan 1989
Remainder: Royal Assent

S. 7

Higher Education Funding Act 1988

2, 1989

6 Jan 1989

Ss. 86 and 87: Royal Assent (f)

--

Taxation Laws Amendment Act 1989

11, 1989

16 Mar 1989

16 Mar 1989

Ss. 19 and 20

Taxation Laws Amendment Act (No. 2) 1989

97, 1989

30 June 1989

30 June 1989

S. 17

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

Part 6 (ss. 29, 30): (g)

Remainder: Royal Assent

S. 7

Petroleum (Australia‑Indonesia Zone of Cooperation) (Consequential Provisions) Act 1990

37, 1990

7 June 1990

18 Feb 1991 (see s. 2 and Gazette 1991, No. S47)

--

Taxation Laws Amendment Act (No. 3) 1990

58, 1990

16 June 1990

S. 11: 16 June 1990 (see s. 2(2)) S. 23: 4 Dec 1989 Part 5 (ss. 36-38): 11 May 1989
Remainder: Royal Assent

Ss. 7 and 8

Training Guarantee (Administration) Act 1990

60, 1990

16 June 1990

S. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990, No. S272)
Remainder: 1 July 1990

--

Taxation Laws Amendment Act (No. 5) 1990

135, 1990

28 Dec 1990

Part 2 (ss. 3-5): Royal Assent (h)

S. 5

Taxation Laws Amendment Act 1991

48, 1991

24 Apr 1991

Part 2 (ss. 3-7): Royal Assent (I)

S. 7

Taxation Laws Amendment Act (No. 2) 1991

100, 1991

27 June 1991

Ss. 3, 5, 7, 10, 12 and 13: Royal Assent (j)
Ss. 4, 6, 8, 9 and 11: 28 June 1991 (j)

Ss. 12 and 13

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

Ss. 5-8, 88, 123 and 124: Royal Assent (k)
Ss. 113 and 114: 1 Mar 1992 (see Gazette 1992, No. GN7) (k)

Ss. 8, 114 and 124

Taxation Laws Amendment Act 1992

35, 1992

25 May 1992

25 May 1992

S. 5

Superannuation Guarantee (Consequential Amendments) Act 1992

92, 1992

30 June 1992

1 July 1992

--

Taxation Laws Amendment (Self Assessment) Act 1992

101, 1992

30 June 1992

30 June 1992

--

Sales Tax Amendment (Transitional) Act 1992

118, 1992

30 Sept 1992

28 Oct 1992

--

Taxation Laws Amendment Act (No. 4) 1992

191, 1992

21 Dec 1992

21 Dec 1992

--

Corporate Law Reform Act 1992

210, 1992

24 Dec 1992

Part 1 (ss. 1-3): Royal Assent
Ss. 26(2) and 28(1): 1 Feb 1994
Ss. 29-173 and 177: 23 June 1993 (see Gazette 1993, No. S186)
Remainder: 1 Feb 1993 (see Gazette 1993, No. S25)

--

Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992

223, 1992

24 Dec 1992

1 Apr 1994

S. 4

Taxation Laws Amendment (Car Parking) Act 1992

237, 1992

24 Dec 1992

24 Dec 1992

S. 7

Taxation Laws Amendment Act 1993

17, 1993

9 June 1993

Ss. 3-6: Royal Assent (l)

S. 5

Taxation Laws Amendment Act (No. 2) 1993

18, 1993

9 June 1993

Ss. 3-6: Royal Assent (m)

Ss. 5 and 6

Taxation (Deficit Reduction) Act (No. 1) 1993

57, 1993

27 Oct 1993

27 Oct 1993

Ss. 4, 7, 8 and 11

Taxation Laws Amendment Act (No. 3) 1993

118, 1993

24 Dec 1993

Ss. 7-12 and 176: Royal Assent (n)
Div. 3 of Part 14 (ss. 180-182): (n)

Ss. 8, 10, 11, 176 and 182

Taxation Laws Amendment Act 1994

56, 1994

7 Apr 1994

Ss. 3-12: Royal Assent (o)

Ss. 4, 6, 7, 9, 10 and 12

Taxation Laws Amendment Act (No. 2) 1994

82, 1994

23 June 1994

Ss. 3-6 and
128-131: Royal Assent (p)

Ss. 4, 6, 128 and 131

Departure Tax Collection Amendment Act 1994

159, 1994

16 Dec 1994

16 Dec 1994

Ss. 3 and 18-20

Taxation Laws Amendment Act (No. 4) 1994

181, 1994

19 Dec 1994

Schedule 1 (items 22-85): 13 Oct 1994
Remainder: Royal Assent

Sch. 3 (items 1, 5) and Sch. 5 (items 1, 46(10))

Income Tax (International Agreements) Amendment Act 1995

22, 1995

29 Mar 1995

29 Mar 1995

--

Tax Law Improvement (Substantiation) Act 1995

30, 1995

7 Apr 1995

7 Apr 1995

--

Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995

53, 1995

23 June 1995

1 July 1995

--

Taxation Laws Amendment Act (No. 1) 1995

120, 1995

25 Oct 1995

Schedule 2 (item 5): Royal Assent (q)

--

Taxation Laws Amendment (FBT Cost of Compliance) Act 1995

145, 1995

12 Dec 1995

12 Dec 1995

Sch. 1 (item 5), Sch. 2 (items 10, 11), Sch. 3 (item 4), Sch. 4 (item 8) and Sch. 5 (item 74)

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

Schedule 2 (item 9): Royal Assent (r)

Sch. 2 (items
11-15)

Law and Justice Legislation Amendment Act (No. 1) 1995

175, 1995

16 Dec 1995

16 Dec 1995

--

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Schedule 2 (items 58, 59): (s)

--

Taxation Laws Amendment Act (No. 2) 1996

76, 1996

18 Dec 1996

Schedule 5: Royal Assent (t)

Sch. 5 (item 2) [see Table A]

Income Tax (Consequential Amendments) Act 1997

39, 1997

17 Apr 1997

1 July 1997

--

Retirement Savings Accounts (Consequential Amendments) Act 1997

62, 1997

28 May 1997

2 June 1997 (see s. 2 and Gazette 1997, No. S202)

--

Tax Law Improvement Act 1997

121, 1997

8 July 1997

S. 4: Royal Assent (u)
Schedule 4: (items 139, 140): (u)
Schedule 10: (items 16-23): (u)

S. 4, Sch. 4 (item 140) and Sch. 10 (item 23) [see Table A]

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Schedule 7: Royal Assent (v)

Sch. 7 (item 3) [see Table A]

Foreign Affairs and Trade Legislation Amendment Act 1997

150, 1997

17 Oct 1997

Schedule 2: (item 2): Royal Assent (w)

--

Taxation Laws Amendment Act (No. 4) 1997

174, 1997

21 Nov 1997

Schedule 7: (items 19-32): Royal Assent (x)

Sch. 7 (item 32(2)) [see Table A]

Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997

196, 1997

8 Dec 1997

Schedule 1: (item 11): 8 Dec 1997 (y)

--

Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998

17, 1998

16 Apr 1998

16 Apr 1998

Sch. 1 (item 32) [see Table A]

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

Schedule 5 (items 1-15, 20): Royal Assent

Sch. 5 (item 20) [see Table A]

Taxation Laws Amendment Act (No. 3) 1998

47, 1998

23 June 1998

Schedule 8 (items 11, 12): Royal Assent (z)

Sch. 8 (item 12) [see Table A]

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Schedule 1 (items 1-11, 398, 399, 404, 405): 1 July 1999

Sch. 1 (items 398, 399, 404, 405) [see Table A]

Taxation Laws Amendment Act (No. 1) 1999

16, 1999

9 Apr 1999

Schedule 2, Schedule 3 (items 1-7, 12) and Schedule 12: Royal Assent (za)

Sch. 2 (item 2), Sch. 3 (item 12) and Sch. 12 (items 4, 5) [see Table A]

A New Tax System (Fringe Benefits Reporting) Act 1999

17, 1999

19 Apr 1999

Schedule 1 (items 1-16): Royal Assent (zb)

Sch. 1 (item 16) [see Table A]

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999

44, 1999

17 June 1999

Schedule 7 (items 50-52): 1 July 1999 (see Gazette 1999, No. S283) (zc)
Schedule 8: Royal Assent

S. 3(2)(e) (am. by 160, 2000, Sch. 4 [item 4])
Sch. 8 (items 22, 23) [see Table A]

as amended by

 

 

 

 

Financial Sector Legislation Amendment Act (No. 1) 2000

160, 2000

21 Dec 2000

Schedule 1 (item 21): Royal Assent
Remainder: 18 Jan 2001

--

A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999

83, 1999

8 July 1999

Schedule 10 (items 1-6, 68(1)): 1 July 2000  (zd)

S. 2(2) (am. by 172, 1999, Sch. 2 [item1])
Sch. 10 (item 68(1)) [see Table A]

as amended by

 

 

 

 

Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999

172, 1999

10 Dec 1999

Schedule 2 (item 1): (zda)

--

Taxation Laws Amendment (CPI Indexation) Act 1999

102, 1999

16 July 1999

Schedule 1 (items 1, 2, 5): Royal Assent (ze)
Schedule 1 (items 3, 4): 12 Dec 1995 (ze)

Sch. 1 (items 2, 5) [see Table A]

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Schedule 1 (item 495): 5 Dec 1999 (see Gazette 1999, No. S584) (zf)

--

A New Tax System (Pay As You Go) Act 1999

178, 1999

22 Dec 1999

Schedule 1 (items 6, 8,  70-78): 1 July 2000
Remainder: Royal Assent

S. 2(1A)
(ad. by 179, 1999, Sch. 10 [item 19])
Sch. 1 (item 84) and Sch. 2 (item 140): [see Table A]

as amended by

 

 

 

 

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Schedule 10 (item 19): 22 Dec 1999 (zg)

--

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Schedule 2 (items 9-19, 130-136): (zh)

Sch. 2 (items 130-136) [see Table A]

Timor Gap Treaty (Transitional Arrangements) Act 2000

25, 2000

3 Apr 2000

Ss. 4-6 and Schedule 2
(item 33): (zi)

Ss. 4-6
[see Table A]

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Schedule 2 (items 1, 3, 4, 6-8, 11(1)): 1 Apr 2000 (zj)
Schedule 2 (items 2, 5, 9, 10, 11(2)): 1 Apr 2001 (zj)
Schedule 3 (items 7-10): (zj)

Sch. 2 (item 11) and Sch. 3 (item 9) [see Table A]

A New Tax System (Fringe Benefits ) Act 2000

52, 2000

30 May 2000

30 May 2000

Sch. 1 (item 30) [see Table A]

New Business Tax System (Alienation of Personal Services Income) Act 2000

86, 2000

30 June 2000

Schedule 1 (item 61): Royal Assent (zk)

--

A New Tax System (Tax Administration) Act (No. 2) 2000

91, 2000

30 June 2000

Schedule 2 (items 8, 8A,  9-12): (zl)
Schedule 2 (items 148-157): 1 Apr 2001 (zl)

Sch. 1 (item 157) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 71): Royal Assent

--

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Schedule 6 (item 4): (zm)

--

Family and Community Services (2000 Budget and Related Measures) Act 2000

138, 2000

24 Nov 2000

Schedule 2 (items 11, 12): 1 Jan 2001 (zn)

--

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

Ss. 4-14 and Schedule 3 (items 207-209): 15 July 2001 (see Gazette 2001, No. S285) (zo)

Ss. 4-14 [see Note 1]

Taxation Laws Amendment Act (No. 3) 2001

73, 2001

30 June 2001

Schedule 1 (items 69-78): 23 May 2001
Schedule 2 (items 48-52): 1 Jan 2001
Schedule 3 (items 34-36): 1 Apr 2001
Remainder: Royal Assent

Sch. 3 (item 8) [see Table A]

Taxation Laws Amendment (Superannuation Contributions) Act 2001

89, 2001

18 July 2001

18 July 2001

Sch. 1 (item 11(2)) [see Table A]

Financial Services Reform (Consequential Provisions) Act 2001

123, 2001

27 Sept 2001

Schedule 1 (item 237): 11 Mar 2002 (see Gazette 2001, No. GN42) (zp)

--

Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001

146, 2001

1 Oct 2001

S. 4 and Schedule 4 (items 33-40): 15 Dec 2001 (zq)

S. 4 [see Table A]

Taxation Laws Amendment Act (No. 2) 2001

167, 2001

1 Oct 2001

Schedule 1 and Schedule 4 (items 1-4): Royal Assent (zr)

Sch. 1 (item 2) and Sch. 4 (item 4) [see Table A]

Taxation Laws Amendment Act (No. 5) 2001

168, 2001

1 Oct 2001

Schedule 2: 1 July 2000
Remainder: Royal Assent

Sch. 1 (items 8, 9) and Sch. 5 (item 3) [see Table A]

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 2, 3): (zs)

--

Taxation Laws Amendment (Venture Capital) Act 2002

136, 2002

19 Dec 2002

Schedule 3 (item 1) :Royal Assent

--

Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003

10, 2003

2 Apr 2003

Schedule 1 (items 1-52,  54-75, 78-82): 20 May 2002
Remainder: Royal Assent

--

Taxation Laws Amendment Act (No. 4) 2003

66, 2003

30 June 2003

Schedule 7 (items 1-5): Royal Assent

Sch. 7 (item 5) [see Table A]

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

Schedule 9 (items 5, 18, 19): 1 Sept 2003

Sch. 9 (items 18, 19) [see Table A]

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Schedule 2 (items 17, 18): Royal Assent

Sch. 2 (item 18) [see Table A]

Taxation Laws Amendment Act (No. 8) 2003

107, 2003

21 Oct 2003

Schedule 4: Royal Assent

Sch. 4 (item 3) [see Table A]

Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003

122, 2003

5 Dec 2003

Schedule 2 (items 14, 15): Royal Assent

Sch. 2 (item 15) [see Table A]

Taxation Laws Amendment Act (No. 5) 2003

142, 2003

17 Dec 2003

Schedule 5: Royal Assent

Sch. 5 (item 8) [see Table A]

Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003

150, 2003

19 Dec 2003

Schedule 2 (item 103): (zt)

--

Taxation Laws Amendment Act (No. 2) 2004

20, 2004

23 Mar 2004

Schedule 6: 1 July 2000
Remainder: Royal Assent

Sch. 3 (item 5) [see Table A]

Tax Laws Amendment (2004 Measures No. 2) Act 2004

83, 2004

25 June 2004

Schedule 4 and Schedule 8 (items 1-3, 5-8): Royal Assent
Schedule 8 (item 4): (zu)

S. 2(1) (am. by 58, 2006, Sch. 7 [item 212])
Sch. 4 (item 2) and Sch. 8 (item 8) [see Table A]

as amended by

 

 

 

 

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Schedule 7 (item 212): (zua)

--

Tax Laws Amendment (2004 Measures No. 1) Act 2004

95, 2004

29 June 2004

Schedule 10 (items 18-27, 43, 44(3)): 1 July 2005

Sch. 10 (items 43, 44(3)) [see Table A]

Tax Laws Amendment (2004 Measures No. 3) Act 2004

105, 2004

30 June 2004

Schedule 2: 1 Apr 2004

Sch. 2 (item 4) [see Table A]

Tax Laws Amendment (2004 Measures No. 6) Act 2005

23, 2005

21 Mar 2005

Schedule 7: Royal Assent

Sch. 7 (item 6) [see Table A]

Tax Laws Amendment (2004 Measures No. 7) Act 2005

41, 2005

1 Apr 2005

Schedule 4 and Schedule 10 (items 16-18): Royal Assent
Schedule 10 (item 246): 1 Apr 2001

Sch. 4 (item 3) and Sch. 10 (item 18) [see Table A]

Tax Laws Amendment (2005 Measures No. 3) Act 2005

63, 2005

26 June 2005

Schedule 4: (zv)
Remainder: Royal Assent

Sch. 4 (item 3) [see Table A]

New International Tax Arrangements (Foreign‑owned Branches and Other Measures) Act 2005

64, 2005

26 June 2005

Schedule 4 (items 1, 37): Royal Assent

Sch. 4 (item 37) [see Table A]

Tax Laws Amendment (2005 Measures No. 1) Act 2005

77, 2005

29 June 2005

29 June 2005

Sch. 1 (item 5) [see Table A]

Tax Laws Amendment (2005 Measures No. 2) Act 2005

78, 2005

29 June 2005

29 June 2005

Sch. 8 (item 3) [see Table A]

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005

161, 2005

19 Dec 2005

Schedule 2 (items 2, 32): Royal Assent

Sch. 2 (item 32) [see Table A]

Tax Laws Amendment (2006 Measures No. 1) Act 2006

32, 2006

6 Apr 2006

6 Apr 2006

--

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Schedule 7 (items 32-34, 239, 240): Royal Assent

--

Tax Laws Amendment (2006 Measures No. 3) Act 2006

80, 2006

30 June 2006

Schedule 8 (items 1-3): Royal Assent

Sch. 8 (item 3) [see Table A]

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Schedule 1 (items 1, 4), Schedule 2 (items 81-112, 1017, 1020, 1021), Schedule 5 (items 119-123) and Schedule 6 (items 1, 5-11): Royal Assent

Sch. 6 (items 1,
5-11) [see Table A]

Tax Laws Amendment (2006 Measures No. 5) Act 2006

110, 2006

23 Oct 2006

Schedule 1: 1 Apr 2007
Remainder: Royal Assent

Sch. 1 (item 7) [see Table A]

Statute Law Revision Act 2007

8, 2007

15 Mar 2007

Schedule 1 (item 14): (zw)
Schedule 4 (item 16): Royal Assent

--

Tax Laws Amendment (Simplified Superannuation) Act 2007

9, 2007

15 Mar 2007

Schedule 5 (items 1-5, 36): Royal Assent

Sch. 5 (item 36) [see Table A]

Superannuation Legislation Amendment (Simplification) Act 2007

15, 2007

15 Mar 2007

Schedule 1 (items 17-21, 406(1)-(3)): (zx)

Sch. 1 (item 406(1)-(3)) [see Table A]

Tax Laws Amendment (2007 Measures No. 1) Act 2007

56, 2007

12 Apr 2007

12 Apr 2007

Sch. 3 (item 39) [see Table A]

Tax Laws Amendment (2007 Measures No. 3) Act 2007

79, 2007

21 June 2007

Schedule 1 (items 30-32, 43(1)-(3)): Royal Assent

Sch. 1 (item 43(1)-(3)) [see Table A]

Tax Laws Amendment (Small Business) Act 2007

80, 2007

21 June 2007

21 June 2007

Sch. 5 (items 6, 7) [see Table A]

Tax Laws Amendment (2007 Measures No. 4) Act 2007

143, 2007

24 Sept 2007

Schedule 1 (items 9-17, 222, 225, 226) and Schedule 7 (items 7, 8, 104(1)): Royal Assent

Sch. 1 (items 222, 225, 226) and Sch. 7 (item 8) [see Table A]

Tax Laws Amendment (Budget Measures) Act 2008

59, 2008

30 June 2008

Schedule 1 (items 1-5): Royal Assent

Sch. 1 (items 3, 5) [see Table A]

First Home Saver Accounts (Further Provisions) Amendment Act 2008

92, 2008

30 Sept 2008

Schedule 1 (items 4, 26): 1 Oct 2008

Sch. 1 (item 26) [see Table A]

Tax Laws Amendment (2008 Measures No. 4) Act 2008

97, 2008

3 Oct 2008

Schedule 3 (items 2-4): Royal Assent

Sch. 3 (item 4) [see Table A]

Same‑Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008

144, 2008

9 Dec 2008

Schedule 14 (items 3-6): 10 Dec 2008

Sch. 14 (item 6) [see Table A]

Tax Laws Amendment (2008 Measures No. 5) Act 2008

145, 2008

9 Dec 2008

Schedule 4 (items 1-75): Royal Assent

Sch. 4 (items 9, 23, 32, 41) [see Table A]

Tax Laws Amendment (2008 Measures No. 6) Act 2009

14, 2009

26 Mar 2009

Schedule 4 (items 2-5): Royal Assent

Sch. 4 (item 4) [see Table A]

Fair Work (State Referral and Consequential and Other Amendments) Act 2009

54, 2009

25 June 2009

Schedule 18 (item 5): (zy)

--

Tax Laws Amendment (2009 Measures No. 4) Act 2009

88, 2009

18 Sept 2009

Schedule 5 (items 19, 20,
288-305): Royal Assent

Sch. 5 (item 305) [see Table A]


(a)     Subsection 2(2) of the Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 provides as follows:

                 (2)   Section 31 and Parts VII and VIII (sections 45-56) shall come into operation, or shall be deemed to have come into operation, immediately after the Fringe Benefits Tax Assessment Act 1986 comes into operation.

         The Fringe Benefits Tax Assessment Act 1986 came into operation on 24 June 1986.

(b)    The Fringe Benefits Tax Assessment Act 1986 was amended by section 3 only of the Jurisdiction of Courts (Miscellaneous Amendments) Act 1987, subsection 2(2) of which provides as follows:

                 (2)   The amendments made by this Act to an Act specified in the Schedule shall come into operation on such day as is fixed by Proclamation in relation to those amendments.

(c)     The Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 was amended by Part IX (sections 49 and 50) only of the Taxation Laws Amendment Act 1988, subsection 2(6) of which provides as follows:

                 (6)   Part IX shall be deemed to have come into operation on the commencement of the Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987.

(d)     The Fringe Benefits Tax Assessment Act 1986 was amended by subsection 69(1) only of the Australian Airlines (Conversion to Public Company) Act 1988, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(e)     Subsection 2(2) of the Taxation Laws Amendment Act (No. 4) 1988 provides as follows:

                 (2)   Paragraph 44(a) and subsection 54(11) commence immediately after the commencement of the Taxation Laws Amendment Act 1989.

         The Taxation Laws Amendment Act 1989 came into operation on 16 March 1989.

(f)      The Fringe Benefits Tax Assessment Act 1986 was amended by sections 86 and 87 only of the Higher Education Funding Act 1988, subsection 2(1) of which provides as follows:

                 (1)   Chapters 1, 2, 3, 4, 6 and 7 commence on the day on which this Act receives the Royal Assent.

(g)     Subsection 2(2) of the Taxation Laws Amendment Act (No. 3) 1989 provides as follows:

                 (2)   Part 6 shall be taken to have commenced immediately after the Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent.

         The Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent on 24 November 1988.

(h)     The Fringe Benefits Tax Assessment Act 1986 was amended by Part 2 (sections 3-5) only of the Taxation Laws Amendment Act (No. 5) 1990, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(i)      The Fringe Benefits Tax Assessment Act 1986 was amended by Part 2 (sections 3-7) only of the Taxation Laws Amendment Act 1991, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(j)      The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-13 only of the Taxation Laws Amendment Act (No. 2) 1991, subsections 2(1) and (2) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (2)   Sections 4, 6, 8, 9 and 11 commence on the day after the day on which this Act receives the Royal Assent.

(k)     The Fringe Benefits Tax Assessment Act 1986 was amended by sections 5-8, 88, 113, 123 and 124 only of the Taxation Laws Amendment Act (No. 3) 1991, subsections 2(1) and (10) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

               (10)   Subject to subsection (11), sections 112 to 117 (inclusive) commence on a day to be fixed by Proclamation.

(l)      The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-6 only of the Taxation Laws Amendment Act 1993, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(m)    The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-6 only of the Taxation Laws Amendment Act (No. 2) 1993, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(n)     The Fringe Benefits Tax Assessment Act 1986 was amended by sections 7-12, 176 and Division 3 of Part 14 (sections 180-182) only of the Taxation Laws Amendment Act (No. 3) 1993, subsections 2(1) and (5) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (5)   Division 3 of Part 14 commences immediately after the commencement of the Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992.

         The Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992 came into operation on 1 April 1994.

(o)     The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-12 only of the Taxation Laws Amendment Act 1994, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(p)     The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-6 and 128-131 only of the Taxation Laws Amendment Act (No. 2) 1994, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(q)     The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 5) only of the Taxation Laws Amendment Act (No. 1) 1995, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(r)     The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 9) only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(s)     The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 58 and 59) only of the Statute Law Revision Act 1996, subsection 2(2) of which provides as follows:

                 (2)   Each item in Schedule 2 commences or is taken to have commenced (as the case requires) at the time specified in the note at the end of the item.

         Item 58 is taken to have commenced immediately after the commencement of the Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987.

         The Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 came into operation on 18 December 1987.

         Item 59 is taken to have commenced immediately after the commencement of the Fringe Benefits Tax Assessment Act 1986.

         The Fringe Benefits Tax Assessment Act 1986 came into operation on 24 June 1986.

(t)      The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 5 only of the Taxation Laws Amendment Act (No. 2) 1996, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(u)     The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 4 (item 139) and Schedule 10 (items 16-22) only of the Tax Law Improvement Act 1997, subsections 2(1)-(3) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (2)   Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.

                 (3)   Each of the other Schedules (except Schedule 12) commences immediately after the commencement of the immediately preceding Schedule.

(v)     The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 7 only of the Taxation Laws Amendment Act (No. 3) 1997, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(w)    The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 2) only of the Foreign Affairs and Trade Legislation Amendment Act 1997, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(x)     The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 7 (items 19-32) only of the Taxation Laws Amendment Act (No. 4) 1997, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(y)     The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 11) only of the Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997, subsection 2(5) of which provides as follows:

                 (5)   Items 11, 17, 18, 19, 20, 21 and 41 of Schedule 1 commence on the commencement of the Child Care Payments Act 1997.

(z)     The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 8 (items 11 and 12) only of the Taxation Laws Amendment Act (No. 3) 1998, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(za)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 , Schedule 3 (items 1-7) and Schedule 12 only of the Taxation Laws Amendment Act (No. 1) 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(zb)  The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 1 and 2) only of the A New Tax System (Fringe Benefits Reporting) Act 1999, subsection 2(1) of which provides as follows:

                 (1)   This Act commences on the day on which it receives the Royal Assent.

(zc)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 7 (items 50-52) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(2)(e) and (16) of which provide as follows:

                 (2)   The following provisions commence on the transfer date:

                      (e)   subject to subsection (12), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).

               (16)   The Governor‑General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.

(zd)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 10 (items 1-6) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, subsection 2(2) of which provides as follows:

                 (2)   Schedule 1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8 and 9, Schedule 10 (other than items 22, 63, 66 and 67) and Schedule 11 (items 3 and 4 only) commence, or are taken to have commenced, on the commencement of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999.

         Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 commenced on 1 July 2000.

(zda) The A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, was amended by Schedule 2 (item 1) only of the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999, subsection 2(4) of which provides as follows:

                 (4)   Schedule 2 commences, or is taken to have commenced, immediately after the commencement of section 2 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999.

         Section 2 commenced on 8 July 1999.

(ze)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (items 1, 3 and 4) only of the Taxation Laws Amendment (CPI Indexation) Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (2)   Items 3 and 4 of Schedule 1 are taken to have commenced on the day on which the Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 received the Royal Assent.

(zf)    The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 495) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   In this Act, commencing time means the time when the Public Service Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

(zg)   The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (item 19) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(11) of which provides as follows:

               (11)   Subsection 2(1A) of the A New Tax System (Pay As You Go) Act 1999 (inserted by item 19 of Schedule 10 to this Act) commences, or is taken to have commenced, at the commencement of section 1 of that Act.

(zh)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 9-19) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.

         Section 1 commenced on 22 December 1999.

(zi)    The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 33) only of the Timor Gap Treaty (Transitional Arrangements) Act 2000, subsection 2(2) of which provides as follows:

                 (2)   Sections 3 to 7 and Schedules 1 and 2 (other than items 18 to 25 of Schedule 2) are taken to have commenced at the transition time. [see Table A]

(zj)    The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 1-10) and Schedule 3 (items 7, 8 and 10) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsections 2(1)-(3) of which provide as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.

                 (2)   Schedule 2 (except items 2, 5, 9 and 10 and subitem 11(2)) commences on 1 April 2000.

                 (3)   Items 2, 5, 9 and 10, and subitem 11(2), of Schedule 2 commence on 1 April 2001.

         Section 1 commenced on 22 December 1999.

(zk)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 61) only of the New Business Tax System (Alienation of Personal Services Income) Act 2000, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(zl)    The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 8, 8A,
9-12 and 148-156) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsections 3(1) and (3) of which provide as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

                 (3)   Part 4 of Schedule 2 commences, or is taken to have commenced, on 1 April 2001.

         Section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999 commenced on 1 July 2000.

(zm)  Subsection 2(1) (item 11) of the Taxation Laws Amendment Act (No. 3) 2003 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

11.  Schedule 6, item 4

Immediately after the time specified in the A New Tax System (Tax Administration) Act (No. 2) 2000 for the commencement of item 8A of Schedule 2 to that Act

1 July 2000

(zn)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 11 and 12) only of the Family and Community Services (2000 Budget and Related Measures) Act 2000, subsection 2(2)(b) of which provides as follows:

                 (2)   The following provisions:

                              (b)   Schedules 2 and 3;

                         commence on 1 January 2001.

(zo)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 3 (items 207-209) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.

(zp)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 237) only of the Financial Services Reform (Consequential Provisions) Act 2001, subsections 2(1) and (6) of which provide as follows:

                 (1)   In this section:

                         FSR commencement means the commencement of item 1 of Schedule 1 to the Financial Services Reform Act 2001.

                 (6)   Subject to subsections (7) to (17), the other items of Schedule 1 commence on the FSR commencement.

(zq)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 4 (items 33-40) only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code.

(zr)   The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 and Schedule 4 (items 1-3) only of the Taxation Laws Amendment Act (No. 2) 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(zs)   Subsection 2(1) (item 20) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Provision(s)

Commencement

Date/Details

20.  Schedule 12, items 2 and 3

Immediately after item 11 of Schedule 8 to the Taxation Laws Amendment Act (No. 3) 1998 commenced

23 June 1998

(zt)    Subsection 2(1) (item 8) of the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

8.  Schedule 2, items 95 to 103

The later of:

(a) 1 January 2004; and

(b) immediately after the commencement of sections 1‑10 to 238‑15 of the Higher Education Support Act 2003.

1 January 2004

(zu)   Subsection 2(1) (item 19) of the Tax Laws Amendment (2004 Measures No. 2) Act 2004 as amended by the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

19.  Schedule 8, item 4

Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004.

1 July 2005

(zua) Subsection 2(1) (item 23) of the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

23.  Schedule 7, items 211 and 212

Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004.

1 July 2005

(zv)   Subsection 2(1) (item 3) of the Tax Laws Amendment (2005 Measures No. 3) Act 2005 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

3.  Schedule 4

Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004.

1 July 2005

(zw)  Subsection 2(1) (item 11) of the Statute Law Revision Act 2007 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

11.  Schedule 1, item 14

Immediately after the commencement of item 1 of Schedule 7 to the Taxation Laws Amendment Act (No. 4) 2003.

30 June 2003

(zx)   Subsection 2(1) (item 2) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

2.  Schedule 1

Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007.

15 March 2007

(zy)   Subsection 2(1) (item 41) of the Fair Work (State Referral and Consequential and Other Amendments) Act 2009 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

41.  Schedule 18

Immediately after the commencement of Part 2‑4 of the Fair Work Act 2009.

1 July 2009 (see F2009L02563)


Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed     rs. = repealed and substituted

Provision affected

How affected

Part I

 

S. 2A ..................................

ad. No. 146, 2001

Part II

 

S. 5 .....................................

am. No. 48, 1986; No. 97, 1988; No. 146, 2001; No. 122, 2003

Part IIA

 

Part IIA.................................

ad. No. 17, 1999

Division 1

 

S. 5A...................................

ad. No. 17, 1999

Subhead. to s. 5B(1)...........

ad. No. 52, 2000

Subhead. to s. 5B(2)...........

ad. No. 52, 2000

S. 5B...................................

ad. No, 17, 1999

 

am. No. 52, 2000; No. 142, 2003; No. 83, 2004

Division 2

 

S. 5C...................................

ad. No. 17, 1999

 

am. No. 52, 2000; No. 14, 2009

Note to s. 5C.......................

rep. No. 52, 2000

Division 3

 

S. 5D...................................

ad. No. 17, 1999

S. 5E....................................

ad. No. 17, 1999

 

am. No. 52, 2000; No. 80, 2006

S. 5F....................................

ad. No. 17, 1999

Part III

 

Division 2

 

Subdivision A

 

S. 7......................................

am. No. 17, 1999

S. 8 .....................................

am. No. 139, 1987; No. 145, 1995; No. 86, 2000

Subdivision B

 

S. 9 .....................................

am. No. 139, 1987; No. 145, 1995; No. 178, 1999

S. 10 ...................................

am. No. 139, 1987 (as am. by No. 78, 1988); No. 11, 1989; No. 145, 1995; No. 41, 1998; No. 88, 2009

S. 10A.................................

ad. No. 139, 1987

 

am. No. 11, 1989; No. 145, 1995; No. 41, 1998

S. 10B.................................

ad. No. 139, 1987

 

am. No. 11, 1989; No. 145, 1995

S. 10C ................................

ad. No. 139, 1987

 

am. No. 11, 1989

 

rep. No. 145, 1995

S. 11 ...................................

am. No. 139, 1987; No. 178, 1999; No. 107, 2003; No. 143, 2007

S. 12....................................

rs. No. 178, 1999

Division 3

 

Subdivision B

 

S. 15 ...................................

am. No. 139, 1987

Division 4

 

Subdivision A

 

Note to s. 16(1) ..................

ad. No. 79, 2007

S. 17 ...................................

am. No. 139, 1987

Subdivision B

 

S. 18 ...................................

am. No. 139, 1987

S. 19 ...................................

am. No. 139, 1987; No. 11, 1989; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 178, 1999; No. 101, 2006; No. 143, 2007; No. 145, 2008

Division 5

 

Subdivision A

 

S. 20A ................................

ad. No. 145, 1995

S. 21 ...................................

am. No. 139, 1987

S. 22 ...................................

am. No. 139, 1987; No. 30, 1995; No. 39, 1997

Subdivision B

 

S. 22A ................................

ad. No. 139, 1987

S. 23 ...................................

am. No. 139, 1987

S. 24 ...................................

am. No. 139, 1987; No. 11, 1989; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 41, 1998; No. 178, 1999; No. 101, 2006; No. 143, 2007; No. 145, 2008

Division 6

 

Subdivision B

 

S. 26 ...................................

am. No. 139, 1987; No. 178, 1999; No. 52, 2000

S. 28 ...................................

am. No. 139, 1987; No. 100, 1991

S. 29 ...................................

am. No. 139, 1987; No. 178, 1999

 

rep. No. 52, 2000

S. 29A ................................

ad. No. 139, 1987

 

am. No. 43, 1996

 

rep. No. 52, 2000

Division 7

 

Subdivision A

 

S. 30 ...................................

am. No. 139, 1987; No. 216, 1991

Subdivision B

 

S. 31 ...................................

am. No. 139, 1987; No. 216, 1991

Division 8

 

Subdivision B

 

S. 34 ...................................

am. No. 139, 1987; No. 30, 1995; No. 39, 1997; No. 101, 2006

Division 9

 

Subdivision B

 

S. 37 ...................................

am. No. 139, 1987; No. 17, 1993; No. 30, 1995; No. 39, 1997; No. 101, 2006

Division 9A

 

Div. 9A of Part III .................

ad. No. 145, 1995

Subdivision A

 

Ss. 37A, 37AA-37AG........

ad. No. 145, 1995

Subdivision B

 

S. 37B.................................

ad. No. 145, 1995

S. 37BA ..............................

ad. No. 145, 1995

 

am. No. 41, 1998

Note to s. 37BA ..................

am. No. 17, 1999

Subdivision C

 

Ss. 37C, 37CA....................

ad. No. 145, 1995

S. 37CB...............................

ad. No. 145, 1995

Note to s. 37CB(1)..............

am. No. 17, 1999

Ss. 37CC, 37CD..................

ad. No. 145, 1995

S. 37CE ..............................

ad. No. 145, 1995

 

am. No. 121, 1997; No. 41, 1998

Heading to s. 37CF..............

am. No. 41, 1998

S. 37CF ..............................

ad. No. 145, 1995

Division 10

 

Subdivision B

 

S. 39 ...................................

am. No. 139, 1987

Division 10A

 

Div. 10A of Part III ...............

ad. No. 237, 1992

Subdivision A

 

S. 39A ................................

ad. No. 237, 1992

 

am. No. 145, 1995; No. 102, 1999

S. 39AA .............................

ad. No. 145, 1995

 

am. No. 102, 1999

S. 39AB...............................

ad. No. 145, 1995

S. 39B ................................

ad. No. 237, 1992

Subdivision B

 

Ss. 39C, 39D ......................

ad. No. 237, 1992

 

am. No. 145, 1995

S. 39DA ..............................

ad. No. 145, 1995

 

am. No. 102, 1999

S. 39E .................................

ad. No. 237, 1992

 

am. No. 145, 1995

Subdivision C

 

Subdiv. C of Div. 10A of ....
Part III

ad. No. 145, 1995

Ss. 39F, 39FA-39FE ..........

ad. No. 145, 1995

Subdivision D

 

Subdiv. D of Div. 10A of ....
Part III

ad. No. 145, 1995

Ss. 39G, 39GA-39GH ........

ad. No. 145, 1995

Division 11

 

Subdivision A

 

S. 41....................................

am. No. 59, 2008

Subdivision B

 

S. 42....................................

am. No. 88, 2009

S. 44 ...................................

am. No. 139, 1987; No. 153, 1988; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 41, 1998; No. 178, 1999; No. 101. 2006; No. 143, 2007; No. 145, 2008

Division 12

 

Subdivision A

 

S. 47 ...................................

am. No. 139, 1987; No. 135, 1990; No. 18, 1993; No. 196, 1997; Nos. 83 and 178, 1999; No. 138, 2000; No. 167, 2001; No. 88, 2009

S. 47A ................................

ad. No. 145, 1995

Subdivision B

 

S. 52 ...................................

am. No. 139, 1987; No. 153, 1988; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 41,1998; No. 178, 1999; No. 101, 2006; No. 143, 2007; No. 145, 2008

Division 13

 

Heading to Div. 13 of ..........
Part III

am. No. 139, 1987

S. 55....................................

am. No. 150, 1997

S. 57 ...................................

am. No. 139, 1987

Heading to s. 57A...............

am. No. 52, 2000; Nos. 83 and 95, 2004

S. 57A ................................

rs. No. 139, 1987

 

am. No. 52, 2000; No. 167, 2001; No. 142, 2003; Nos. 83 and 95, 2004

S. 58 ...................................

am. No. 139, 1987

S. 58A ................................

ad. No. 139, 1987

 

am. No. 30, 1995; No. 39, 1997

S. 58AA..............................

ad. No. 77, 2005

S. 58B.................................

ad. No. 139, 1987

S. 58C.................................

ad. No. 139, 1987

 

am. No. 23, 2005

Ss. 58D, 58E.......................

ad. No. 139, 1987

S. 58F .................................

ad. No. 139, 1987

 

am. No. 30, 1995; No. 39, 1997

S. 58G ................................

ad. No. 139, 1987

 

am. No. 237, 1992; No. 145, 1995

S. 58GA..............................

ad. No. 16, 1999

 

am. No. 80, 2007

Ss. 58H, 58J, 58K ..............

ad. No. 139, 1987

S. 58L .................................

ad. No. 139, 1987

 

am. No. 56, 1994

S. 58LA ..............................

ad. No. 11, 1989

S. 58M ................................

ad. No. 139, 1987

 

am. No. 30, 1995; No. 39, 1997

S. 58N.................................

ad. No. 139, 1987

S. 58P..................................

ad. No. 139, 1987

 

am. No. 76, 1996; No. 110, 2006

S. 58PA...............................

ad. No. 66, 2003

 

am. No. 78, 2005

S. 58PB...............................

ad. No. 66, 2003

 

am. No. 58, 2006; Nos. 8 and 15, 2007; No. 14, 2009

S. 58PC...............................

ad. No. 66, 2003

 

am. No. 105, 2004; No. 78, 2005

S. 58Q ................................

ad. No. 139, 1987

 

am. No. 41, 2005

Ss. 58R-58U ......................

ad. No. 139, 1987

S. 58V ................................

ad. No. 139, 1987

 

am. No. 144, 2008

S. 58W ...............................

ad. No. 53, 1995

S. 58X ................................

ad. No. 145, 1995

 

am. No. 77, 2005; No. 59, 2008

S. 58Y ................................

ad. No. 145, 1995

S. 58Z.................................

ad. No. 145, 1995

 

am. No. 16, 1999

S. 58ZA...............................

ad. No. 147, 1997

 

rep. No. 52, 2000

S. 58ZB...............................

ad. No. 16, 1999

S. 58ZC...............................

ad. No. 52, 2000

 

am. Nos. 41 and 77, 2005

S. 58ZD...............................

ad. No. 52, 2000

Division 14

 

Heading to Div. 14 of ..........
Part III

ad. No. 139, 1987

S. 59 ...................................

am. No. 139, 1987 (as am. by No. 11, 1988); No. 147, 1997; No. 52, 2000

S. 60 ...................................

am. No. 139, 1987; No. 95, 1988

S. 60AA .............................

ad. No. 95, 1988

S. 60A ................................

ad. No. 139, 1987

 

am. No. 11, 1989; No. 30, 1995; No. 39, 1997

S. 61 ...................................

am. No. 139, 1987; No. 11, 1989; No. 30, 1995; No. 39, 1997

Ss. 61A, 61B.......................

ad. No. 139, 1987

 

am. No. 11, 1989; No. 100, 1991; No. 57, 1993; No. 30, 1995; No. 39, 1997

S. 61C ................................

ad. No. 139, 1987

 

am. No. 100, 1991; No. 57, 1993; No. 178, 1999

S. 61D ................................

ad. No. 139, 1987

 

am. No. 100, 1991; No. 57, 1993

Ss. 61E, 61F .......................

ad. No. 139, 1987

 

am. No. 11, 1989; No. 100, 1991; No. 57, 1993; No. 30, 1995; No. 39, 1997

S. 61G ................................

ad. No. 20, 2004

S. 62 ...................................

am. No. 139, 1987; No. 178, 1999; No. 110, 2006

S. 63 ...................................

am. No. 139, 1987; No. 100, 1991; No. 57, 1993

S. 63A ................................

ad. No. 82, 1994

 

am. No. 121, 1997

S. 64 ...................................

rep. No. 57, 1993

S. 64A ................................

ad. No. 2, 1989

 

rep. No. 57, 1993

S. 65 ...................................

rep. No. 57, 1993

S. 65A ................................

ad. No. 139, 1987

 

am. No. 100, 1991; No. 57, 1993

Ss. 65B, 65C ......................

ad. No. 139, 1987

 

rep. No. 100, 1991

S. 65CAA ...........................

ad. No. 100, 1991

 

rep. No. 57, 1993

Division 14A

 

Div. 14A of Part III ...............  

ad. No. 95, 1988

S. 65CA ..............................

ad. No. 95, 1988

 

am. No. 58, 1990

S. 65CB ..............................

ad. No. 95, 1988

Division 14B

 

Div. 14B of Part III ...............

ad. No. 95, 1988

S. 65CC ..............................

ad. No. 95, 1988

Division 15

 

Div. 15 of Part III .................

ad. No. 139, 1987

S. 65D ................................

ad. No. 139, 1987

S. 65E..................................

ad. No. 139, 1987

 

am. No. 11, 1989; No. 145, 1995; No. 41, 1998

S. 65F .................................

ad. No. 139, 1987

 

am. No. 11, 1989; No. 145, 1995

Ss. 65G, 65H ......................

ad. No. 139, 1987

 

am. No. 11, 1989

 

rep. No. 145, 1995

Part IIIA

 

Part IIIA ...............................

ad. No. 223, 1992

S. 65J .................................

ad. No. 223, 1992

 

am. No. 118, 1993; No. 56, 1994; No. 145, 1995; No. 52, 2000; Nos. 167 and 168, 2001; No. 95, 2004; No. 63, 2005; SLI 2006 No. 50; No. 54, 2009

Part IV

 

S. 67 ...................................

am. No. 48, 1986; No. 37, 1990; No. 216, 1991; No. 223, 1992; No. 22, 1995; No. 25, 2000; No. 10, 2003

Part V

 

Division 1

 

S. 68....................................

am. No. 178, 1999

S. 70....................................

am. No. 174, 1997

 

rs. No. 91, 2000

Ss. 70A, 70B ......................

ad. No. 174, 1997

 

rep. No. 91, 2000

S. 70D.................................

ad. No. 174, 1997

 

am. No. 146, 2001

S. 71 ...................................

am. No. 78, 1988; No. 118, 1993; No. 174, 1997

 

rep. No. 91, 2000

Division 2

 

S. 74....................................

am. No. 174, 1997; No. 91, 2000

Ss. 74A-74F ......................

ad. No. 101, 1992

 

rep. No. 161, 2005

S. 78A ................................

ad. No. 216, 1991

Part VI ................................

rs. No. 48, 1986

 

rep. No. 216, 1991

S. 79 ...................................

rs. No. 48, 1986; No. 23, 1987

 

rep. No. 216, 1991

S. 79A ................................

ad. No. 48, 1986

 

rep. No. 23, 1987

S. 80 ...................................

rs. No. 48, 1986

 

rep. No. 216, 1991

S. 81 ...................................

rs. No. 48, 1986

 

am. No. 23, 1987

 

rep. No. 216, 1991

Ss. 82, 83 ...........................

rs. No. 48, 1986

 

rep. No. 216, 1991

S. 84 ...................................

rs. No. 48, 1986

 

am. No. 112, 1986; No. 23, 1987

 

rep. No. 216, 1991

S. 85 ...................................

rs. No. 48, 1986

 

am. No. 23, 1987

 

rep. No. 216, 1991

S. 86 ...................................

rs. No. 48, 1986

 

rep. No. 216, 1991

S. 86A ................................

ad. No. 48, 1986

 

am. No. 112, 1986

 

rep. No. 216, 1991

S. 86B ................................

ad. No. 48, 1986

 

rep. No. 23, 1987

S. 86C ................................

ad. No. 48, 1986

 

am. No. 23, 1987

 

rep. No. 216, 1991

S. 86D ................................

ad. No. 48, 1986

 

rep. No. 23, 1987

S. 86E .................................

ad. No. 48, 1986

 

am. No. 23, 1987

 

rep. No. 216, 1991

S. 87 ...................................

rs. No. 48, 1986

 

rep. No. 23, 1987

S. 88 ...................................

rs. No. 48, 1986

 

rep. No. 216, 1991

S. 89 ...................................

rep. No. 48, 1986

Part VII

 

Division 1

 

S. 90....................................

am. No. 178, 1999

Note to s. 90(2) ..................

ad. No. 179, 1999

Ss. 91, 92 ...........................

rep. No. 179, 1999

S. 93 ...................................

am. No. 191, 1992; No. 181, 1994; No. 120, 1995; No. 11, 1999

Note to s. 93(2) ..................

am. No. 101, 2006

Ss. 94, 95............................

am. No. 11, 1999

 

rep. No. 179, 1999

S. 96 ...................................

am. No. 145, 1987; No. 60, 1990; Nos. 92 and 118, 1992

 

rep. No. 179, 1999

S. 97 ...................................

rep. No. 179, 1999

S. 98 ...................................

am. No. 48, 1986; No. 216, 1991

 

rep. No. 179, 1999

S. 99 ...................................

am. No. 216, 1991; No. 44, 1999

 

rep. No. 179, 1999

Division 2

 

Subdivision A

 

S. 101..................................

am. Nos. 44 and 91, 2000

S. 102..................................

am. No. 178, 1999

S. 103..................................

rs. No. 178, 1999

 

am. No. 73, 2001

Note to s. 103......................

ad. No. 44, 2000

S. 104 .................................

am. No. 139, 1987; No. 11, 1999

 

rs. No. 178, 1999

S. 105..................................

rs. No. 178, 1999; No. 44, 2000

Subdiv. B of Div. 2 of..........
Part VII

rep. No. 178, 1999

S. 106 .................................

am. No. 139, 1987; No. 11, 1989

 

rep. No. 178, 1999

Ss. 107, 108........................

rep. No. 178, 1999

Subdivision C

 

Heading to Subdiv. C...........
of Div. 2 of Part VII

rs. No. 178, 1999

S. 109..................................

am. No. 11, 1999; No. 178, 1999; No. 73, 2001

S. 110 .................................

am. No. 223, 1992; No. 178, 1999; No. 44, 2000; No. 73, 2001

S. 111..................................

am. No. 178, 1999; No. 44, 2000; No. 73, 2001

S. 112 .................................

am. No. 191, 1992; No. 11, 1999; No. 178, 1999; No. 44, 2000

S. 112A...............................

ad. No. 44, 2000

 

am. No. 73, 2001

Note to s. 112A(1)..............

rs. No. 44, 2000

S. 112B...............................

ad. No. 44, 2000

Part VIII

 

S. 113A...............................

ad. No. 91, 2000

S. 115..................................

am. No. 174, 1997

S. 115A ..............................

ad. No. 139, 1987

 

am. No. 11, 1989

 

rs. No. 145, 1995

S. 115B ..............................

ad. No. 16, 1999

Part IX

 

S. 119 .................................

am. No. 48, 1986

 

rep. No. 91, 2000

Note ....................................

ad. No. 91, 2000

S. 121 .................................

am. No. 48, 1986; No. 78, 1988; No. 146, 2001; No. 143, 2007

S. 122 .................................

am. No. 78, 1988; No. 146, 2001; No. 143, 2007

Note to s. 122(2) ................

ad. No. 146, 2001

Part X

 

Heading to Part X ...............

am. No. 11, 1989

S. 123 .................................

am. No. 139, 1987; No. 145, 1995; No. 41, 1998

S. 123A ..............................

ad. No. 11, 1989

 

rs. No. 145, 1995

S. 123B ..............................

ad. No. 35, 1992

 

am. No. 145, 1995

Part XA

 

Part XA................................

ad. No. 95, 2004

Ss. 123C, 123D...................

ad. No. 95, 2004

S. 123E................................

ad. No. 95, 2004

 

am. No. 63, 2005

Part XI

 

S. 124A ..............................

ad. No. 139, 1987

 

am. No. 100, 1991

Ss. 124B, 124C...................

ad. No. 174, 1997

 

rep. No. 91, 2000

S. 126 .................................

am. No. 48, 1986; No. 216, 1991; No. 174, 1997

S. 127..................................

am. No. 91, 2000

Note to s. 127......................

ad. No. 91, 2000

Ss. 130, 131 .......................

rep. No. 179, 1999

S. 132 .................................

am. No. 145, 1995; No. 91, 2000

Note to s. 132(1).................

ad. No. 16, 1999

Note 1 to s. 132...................

ad. No. 91, 2000

Note 2 to s. 132...................

ad. No. 91, 2000

S. 132A ..............................

ad. No. 145, 1995

S. 133 .................................

am. No. 48, 1986; No. 175, 1995

 

rep. No. 67, 2003

S. 135 .................................

am. No. 143, 2007

Part XIA

 

Part XIA ..............................

ad. No. 16, 1999

Division 1

 

S. 135A...............................

ad. No. 16, 1999

Division 2

 

Ss. 135B, 135C...................

ad. No. 16, 1999

Division 3

 

Ss. 135D-135H, .................
135J-135L

ad. No. 16, 1999

Part XIB

 

Part XIB ..............................

ad. No. 17, 1999

S. 135M...............................

ad. No. 17, 1999

 

am. No. 150, 2003; Nos. 83 and 95, 2004

S. 135N...............................

ad. No. 17, 1999

Ss. 135P, 135Q...................

ad. No. 17, 1999

 

am. No. 110, 2006

Note to s. 135Q(1)..............

am. No. 52, 2000; No. 167, 2001; No. 83, 2004

Part XIC

 

Part XIC ..............................

ad. No. 167, 2001

Ss. 135R, 135S...................

ad. No. 167, 2001

S. 135T................................

ad. No. 167, 2001

 

am. No. 97, 2008

Ss. 135U-135W..................

ad. No. 167, 2001

S. 135X...............................

ad. No. 167, 2001

 

am. No. 83, 2004

Part XII

 

S. 136 .................................

am. No. 48, 1986; No. 139, 1987; Nos. 6, 95 and 153, 1988; Nos. 11 and 97, 1989; Nos. 48 and 216, 1991; Nos. 210, 223 and 237, 1992; Nos. 17, 57 and 118, 1993; Nos. 56, 82 and 181, 1994; Nos. 30, 145 and 169, 1995; No. 43, 1996; Nos. 39, 62, 121 and 174, 1997; Nos. 17, 41 and 47, 1998; ; Nos. 11, 16, 17, 146 and 178, 1999; Nos. 44, 52, and 91, 2000; Nos. 55, 73, 89 and 168, 2001; Nos. 57 and 136, 2002; Nos. 66 and 101, 2003; No. 95, 2004; Nos. 41 and 64, 2005; Nos. 32, 58 and 101, 2006; Nos. 8, 9, 15, 56, 79 and 143, 2007; Nos. 92 and 144, 2008; No. 88, 2009

S. 136AA ...........................

ad. No. 223, 1992

 

am. No. 16, 1999

 

rep. No. 17, 1999

S. 136AB ............................

ad. No. 181, 1994

 

am. No. 123, 2001; No. 15, 2007

S. 136A ..............................

ad. No. 11, 1989

S. 137..................................

am. No. 178, 1999

Ss. 138A-138C ..................

ad. No. 139, 1987

S. 140..................................

am. No. 52, 2000; No. 142, 2003; No. 83, 2004; No. 110, 2006

S. 141 .................................

am. No. 139, 1987

S. 141A ..............................

ad. No. 139, 1987

S. 142 .................................

am. No. 139, 1987; No. 95, 1988; No. 107, 1989

S. 142A ..............................

ad. No. 139, 1987

 

am. No. 159, 1994

Ss. 142B-142D ..................

ad. No. 139, 1987

S. 143 .................................

am. No. 139, 1987; No. 11, 1989; No. 100, 1991; No. 159, 1994; No. 121, 1997

S. 143A ..............................

ad. No. 139, 1987

 

am. No. 121, 1997

S. 143B ..............................

ad. No. 139, 1987

S. 143C ..............................

ad. No. 139, 1987

 

am. No. 159, 1994; No. 121, 1997

Ss. 143D, 143E ..................

ad. No. 139, 1987

S. 148..................................

am. No. 88, 2009

S. 149A...............................

ad. No. 52, 2000

S. 152 .................................

rep. No. 121, 1997

S. 152A...............................

ad. No. 145, 1995

 

am. No. 145, 2008

S. 152B...............................

ad. No. 145, 1995

Note to s. 152B ..................

am. No. 17, 1999

S. 153 .................................

am. No. 139, 1987

S. 157 .................................

am. No. 100, 1991

S. 159 .................................

am. No. 139, 1987; No. 101, 2006

Ss. 161, 162 .......................

am. No. 139, 1987

S. 162B ..............................

ad. No. 139, 1987

 

am. No. 58, 2006

S. 162C ..............................

ad. No. 139, 1987

S. 162D ..............................

ad. No. 139, 1987

 

rs. No. 11, 1989

 

rep. No. 145, 1995

S. 162E ...............................

ad. No. 139, 1987

 

rep. No. 145, 1995

Heading to s. 162F .............

am. No. 145, 1995

S. 162F ...............................

ad. No. 139, 1987

 

am. No. 145, 1995

Ss. 162G, 162H ..................

ad. No. 139, 1987

 

am. No. 11, 1989; No. 145, 1995

S. 162J ...............................

ad. No. 139, 1987

 

rep. No. 145, 1995

Ss. 162K, 162L ..................

ad. No. 139, 1987

 

am. No. 11, 1989; No. 145, 1995

S. 162M ..............................

ad. No. 139, 1987

 

rep. No. 145, 1995

S. 162N ..............................

ad. No. 139, 1987 


Table A

Application, saving or transitional provisions

Taxation Laws Amendment Act (No. 2) 1996 (No. 76, 1996)

Schedule 5 

2  Application

The amendment made by this Schedule applies to a benefit provided after the commencement of the Schedule.

 

Tax Law Improvement Act 1997 (No. 121, 1997)

4  Application of amendments

An amendment made by an item in a Schedule (except Schedule 1) applies to assessments for the 1997‑98 income year and later income years, unless otherwise indicated in that Schedule.

Schedule 4 

140  Application of amendment

The amendment made by item 139 applies to travel on or after 1 July 1997.

Schedule 10 

23  Application

The amendments made by items 16 to 22 apply to the providing of entertainment on or after 1 July 1997.

 

Taxation Laws Amendment Act (No. 3) 1997 (No. 147, 1997)

Schedule 7 

3  Application

The amendments made by this Schedule apply to assessments for the FBT year beginning on 1 April 1997 and for all later FBT years.

 

Taxation Laws Amendment Act (No. 4) 1997 (No. 174, 1997)

Schedule 7 

32  Application of amendments

Fringe Benefits Tax

(2)        The amendments made by this Schedule apply in relation to:

               (a)     returns, applications for amendments or other documents given to the Commissioner for the purposes of the Fringe Benefits Tax Assessment Act 1986 on or after 1 April 1998; and

               (b)     statements made for the purposes of the Fringe Benefits Tax Assessment Act 1986 on or after 1 April 1998; and

               (c)     payments made under the Fringe Benefits Tax Assessment Act 1986 on or after 1 April 1998.

 

Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 (No. 17, 1998)

Schedule 1 

32  Application

The amendment made by this Part applies to benefits conferred either before or after the commencement of this Part.

 

Taxation Laws (Technical Amendments) Act 1998 (No. 41, 1998)

Schedule 5 

20  Application

(1)        The amendments made by items 1 to 14 apply to assessments of the fringe benefits taxable amount of an employer of the FBT year beginning on 1 April 1998 and later FBT years.

(2)        The amendment made by item 15 applies to assessments of the fringe benefits taxable amount of an employer of the FBT year beginning on 1 April 1995 and later FBT years.

 

Taxation Laws Amendment Act (No. 3) 1998 (No. 47, 1998)

Schedule 8 

12  Application

The amendment made by item 11 applies for the year of tax containing 4 December 1997, and later years of tax.

 

Taxation Laws Amendment Act (No. 3) 1999 (No. 11, 1999)

Schedule 1 

398  Application

(1)        This item applies to amendments made by items 1 to 3, 11, 12, 14, 18 to 27, 29, 37 to 42, 69 to 75, 77 to 80, 88 to 101, 107, 111, 113, 118, 120, 121, 127, 128, 130, 140, 148, 149, 153, 156, 158, 161 to 169, 175, 178, 179, 185, 187 to 189, 191, 192, 195, 200 to 204, 212, 214 to 217, 221, 223, 225, 226 to 228, 234, 236 to 242, 245, 252, 254 to 278, 280, 281, 296 to 298, 301, 304, 306, 309, 310, 314, 315 to 320, 322 to 328, 331, 332 to 335, 337 to 341, 344, 345, 346, 348, 352, 355 to 360, 373, 375 to 377, 379 to 385, 387 to 394, 396 and 397.

(2)        The amendments apply in relation to amounts that are due to be paid on or after 1 July 1999.

(3)        The amendments, other than the amendments referred to in subitem (5), also apply in relation to amounts that are due to be paid before 1 July 1999 if:

               (a)     some or all of the amount remains unpaid on 1 July 1999; and

               (b)     the amendments would have applied to the unpaid amount if the day by which the amount is due to be paid had been on or after 1 July 1999.

(4)        In applying the amendments in that case:

               (a)     the unpaid amount is taken to be the sum of the unpaid amount and any unpaid penalty or interest that had accrued before 1 July 1999; and

               (b)     the day by which the unpaid amount is due to be paid is taken to be 1 July 1999; and

               (c)     the unpaid amount and the unpaid penalty or interest that had accrued before 1 July 1999 continues to be payable.

(5)        In addition to applying in relation to amounts that are due to be paid on or after 1 July 1999, the amendments made by items 101, 107, 111, 118, 140, 185, 195, 201, 214, 225, 226, 238, 240, 255, 301, 304, 306 and 355 to 359 also apply in relation to amounts that are due to be paid before 1 July 1999, if some or all of the amount remains unpaid on that day, from the day by which the amount is due to be paid.

399  Application

(1)        This item applies to amendments made by items 6, 7, 8 to 10, 43 to 51, 53 to 68, 102, 103, 114, 115, 119, 131 to 139, 141, 151, 152, 170 to 174, 186, 196, 247 to 251, 282 to 295, 305, 311 to 313, 329, 330, 354, 361 to 363, 369 and 378.

(2)        The amendments apply where the period for which the person is liable to pay the general interest charge starts on or after 1 July 1999.

404  Application

(1)