Contents

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

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

2A......... Objects................................................................................................ 1

3............ Interpretation...................................................................................... 1

4............ Application of Assessment Act in relation to Commonwealth employment         3

5............ Application of Act to certain Commonwealth authorities................. 3

5A......... Modified objection, review and appeal provisions............................ 3

6............ Exemption of certain benefits provided under the Defence Service Homes Act     3

6AA...... Exemption of benefits provided to certain people............................. 4

6AB...... Exemption of benefits provided to Commonwealth employees under the Entitlements Act and the Military Rehabilitation and Compensation Act................................................ 4

6AC...... Exemption of health care benefits provided to certain members of the Defence Force           5

6A......... No entitlement to rebate of tax........................................................... 5

7............ Directions by Finance Minister.......................................................... 5

8............ Annual report.................................................................................... 5

9............ Regulations......................................................................................... 5

Notes                                                                                                                                               7

 

 

Notes to the Fringe Benefits Tax (Application to the Commonwealth) Act 1986

Note 1

The Fringe Benefits Tax (Application to the Commonwealth) Act 1986 as shown in this compilation comprises Act No. 42, 1986 amended as indicated in the Tables below.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Fringe Benefits (Application to the Commonwealth) Act 1986	42, 1986	24 June 1986	24 June 1986 (see s. 2)
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	S. 31 and Parts VII and VIII (ss. 45-56): 24 June 1986 (see s. 2(2)) Remainder: 1 July 1986	--
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	S. 113: 1 March 1992 (see Gazette 1992, No. GN7) (a)	Ss. 114 and 116
Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992	223, 1992	24 Dec 1992	1 Apr 1994	S. 4
Veterans' Affairs Legislation Amendment (1995‑96 Budget Measures) Act (No. 2) 1995	146, 1995	12 Dec 1995	S. 3(5): Royal Assent (b)	Sch. 13 (item 3)
A New Tax System (Fringe Benefits Reporting) Act 1999	17, 1999	19 Apr 1999	Schedule 1 (items 17, 18): Royal Assent (c)	--
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (item 494): 5 Dec 1999 (see Gazette 1999, No. S584) (d)	--
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004	52, 2004	27 Apr 2004	Schedule 3 (items 22, 23): 1 July 2004 (see s. 2)	--
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Schedule 5 (items 14-18): Royal Assent	--

(a)     The Fringe Benefits Tax (Application to the Commonwealth) Act 1986 was amended by section 113 only of the Taxation Laws Amendment Act (No. 3) 1991, subsection 2(10) of which provides as follows:

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

(b)    The Fringe Benefits Tax (Application to the Commonwealth) Act 1986 was amended by the Veterans' Affairs Legislation Amendment (1995‑96 Budget Measures) 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.

(c)     The Fringe Benefits Tax (Application to the Commonwealth) Act 1986 was amended by Schedule 1 (items 17 and 18) only of the A New Tax System (Fringe Benefits Reporting) Act 1999, subsection 2(1) provides as follows:

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

(d)     The Fringe Benefits Tax (Application to the Commonwealth) Act 1986 was amended by Schedule 1 (item 494) 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.

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected	How affected
Title......................................	am. No. 17, 1999
S. 2A...................................	ad. No. 17, 1999
S. 3......................................	am. No. 146, 1995; No. 146, 1999; No. 88, 2009
S. 4 .....................................	am. No. 48, 1986; No. 216, 1991
S. 5A...................................	ad. No. 216, 1991
S. 6A...................................	ad. No. 223, 1992
S. 6AA................................	ad. No. 146, 1995
	am. No. 52, 2004
Heading to s. 6AB...............	am. No. 52, 2004
S. 6AB.................................	ad. No. 146, 1995
	am. No. 52, 2004
S. 6AC.................................	ad. No. 146, 1995
Heading to s. 7....................	am. No. 88, 2009
S. 7......................................	am. No. 88, 2009