Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1994No. 82, 1994 - SECT 134

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".