Commonwealth Numbered Acts

FRINGE BENEFITS TAX (MISCELLANEOUS PROVISIONS) ACT 1986 No. 41 of 1986 - SECT 4

4. (1) Subject to this section, the amendments of the Income Tax Assessment 
Act 1936 made by this Act apply to assessments in respect of income of the
year of income commencing on 1 July 1986 and of all subsequent years of
income.

(2) The amendment made by this Act inserting sub-sections 51ae (5a) and (5b)
in the Income Tax Assessment Act 1936 applies to assessments in respect of
income of the year of income in which 20 September 1985 occurred and of all
subsequent years of income.

(3) The amendments of sections 221A and 221C of the Income Tax Assessment  Act
1936 made by this Act apply to payments of salary or wages made on or after 1
July 1986.