Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 2) 1994 - SECT 134

Application

  134.(1) The amendments made by this Division apply in relation to a fringe

benefit, if it is a fringe benefit in relation to the year of tax beginning on

1 April 1994 or a later year of tax.

  (2) In this section:

  "year of tax" has the same meaning as in the Fringe Benefits Tax Assessment

Act 1986.

NOTE ABOUT SECTION HEADINGS IN THE INCOME TAX ASSESSMENT ACT 1936

1. On the commencement of Division 4 of Part 3 of this Act:

  (a) the heading to section 506 of the Income Tax Assessment Act 1936 is

altered by adding at the end "for interest in foreign life insurance company";

and

  (b) the heading to section 509 of that Act is altered by adding at the end

"for interest in foreign general insurance company"; and

  (c) the heading to section 511 of that Act is altered by adding at the end

"for interest in foreign real property company"; and

  (d) the heading to section 523 of that Act is altered by adding at the end

"for interest in foreign mixed activity company".