Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ACT 1986 - SECT 6A

  (1)   This section applies to the temporary budget repair levy years for FBT.

  (2)   Increase the rate of tax mentioned in section   6 by 2 percentage points.

  (3)   In this section, each of the following is a temporary budget repair levy year for FBT :

  (a)   the year of tax starting on 1   April 2015;

  (b)   the year of tax starting on 1   April 2016.