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INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 4AA Incorporation of Fringe Benefits Tax Assessment Act

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 4AA

Incorporation of Fringe Benefits Tax Assessment Act

  (1)   Subject to subsection   (2), the Fringe Benefits Tax Assessment Act 1986 is incorporated and is to be read as one with this Act.

  (2)   The provisions of this Act have effect in spite of anything inconsistent with those provisions contained in the Fringe Benefits Tax Assessment Act 1986 (other than section   67 of that Act).