Commonwealth Consolidated Acts

FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986 - SECT 5

             (1)  Subject to such modifications as are prescribed, this Act applies in relation to an authority of the Commonwealth referred to in paragraph (e) of the definition of employer in subsection 136(1) of the Assessment Act in like manner as it applies in relation to a Department.

             (2)  In subsection (1), modifications includes additions, omissions and substitutions.