Commonwealth Consolidated Acts

FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986 - SECT 2A

                   The objects of this Act are to provide for:

                     (a)  the notional application of fringe benefits tax in relation to benefits provided in respect of the employment of Commonwealth employees; and

                     (b)  the calculation of the reportable fringe benefits totals of those employees; and

                     (c)  the calculation of the reportable fringe benefits amounts of those employees in respect of that employment.