Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 163

             (1)  This Act extends to every external Territory and, except so far as the contrary intention appears, to acts, omissions, matters and things outside Australia, whether or not in a foreign country.

             (2)  Except where otherwise expressly provided, this Act extends to matters and things whether occurring before or after the commencement of this Act.

             (3)  This Act binds the Crown in right of each of the States, of the Northern Territory and of Norfolk Island.

             (4)  In subsection (1), a reference to this Act includes a reference to the Taxation Administration Act 1953 to the extent to which that Act relates to this Act.