Contents 1 Short title 1 2 Commencement 2 3 Schedule(s) 2 Schedule 1--Amendment of fringe benefits tax legislation 3 Fringe Benefits Tax Assessment Act 1986 3 Fringe Benefits Tax (Application to the Commonwealth) Act 1986 14 Schedule 2--Amendment of the Income Tax Assessment Act 1936 16 Part 1--Reporting reportable fringe benefits amounts and totals 16 Division 1--Reporting on group certificates 16 Division 2--Returns of reportable fringe benefits totals 21 Part 2--Effect of fringe benefits on deductions for superannuation contributions 22 Part 3--Effect of fringe benefits on rebate for personal superannuation contributions 23 Part 4--Effect of fringe benefits on rebate for contributions to spouse's superannuation 24 Part 5--Medicare levy surcharge on reportable fringe benefits total 25 Schedule 3--Effect of fringe benefits on higher education contributions 27 Higher Education Funding Act 1988 27 Schedule 4--Effect of fringe benefits on Medicare levy 29 Medicare Levy Act 1986 29 Schedule 5--Effect of fringe benefits on superannuation surcharge 31 Superannuation Contributions Tax (Assessment and Collection) Act 1997 31 Superannuation Contributions Tax (Members of Constitutionally Protected Funds) Assessment and Collection Act 1997 31 A New Tax System (Fringe Benefits Reporting) Act 1999 No. 17, 1999 An Act to implement A New Tax System by providing for employees' fringe benefits to be taken into account in working out their tax, higher education contributions and child support payments, and for related purposes [Assented to 19 April 1999] The Parliament of Australia enacts:

Commonwealth Numbered Acts

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Contents 1 Short title

1 2 Commencement 2 3 Schedule(s) 2 Schedule 1--Amendment of fringe benefits tax legislation 3 Fringe Benefits Tax Assessment Act 1986 3 Fringe Benefits Tax (Application to the Commonwealth) Act 1986 14 Schedule 2--Amendment of the Income Tax Assessment Act 1936 16 Part 1--Reporting reportable fringe benefits amounts and totals 16 Division 1--Reporting on group certificates 16 Division 2--Returns of reportable fringe benefits totals 21 Part 2--Effect of fringe benefits on deductions for superannuation contributions 22 Part 3--Effect of fringe benefits on rebate for personal superannuation contributions 23 Part 4--Effect of fringe benefits on rebate for contributions to spouse's superannuation 24 Part 5--Medicare levy surcharge on reportable fringe benefits total 25 Schedule 3--Effect of fringe benefits on higher education contributions 27 Higher Education Funding Act 1988 27 Schedule 4--Effect of fringe benefits on Medicare levy 29 Medicare Levy Act 1986 29 Schedule 5--Effect of fringe benefits on superannuation surcharge 31 Superannuation Contributions Tax (Assessment and Collection) Act 1997 31 Superannuation Contributions Tax (Members of Constitutionally Protected Funds) Assessment and Collection Act 1997 31 A New Tax System (Fringe Benefits Reporting) Act 1999 No. 17, 1999 An Act to implement A New Tax System by providing for employees' fringe benefits to be taken into account in working out their tax, higher education contributions and child support payments, and for related purposes [Assented to 19 April 1999] The Parliament of Australia enacts:

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