Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 42, 1986 as amended
Compilation start date: 1 July 2014
Includes amendments up to: Act No. 62, 2014
About this compilation
This compilation
This is a compilation of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986 as in force on 1 July 2014. It includes any commenced amendment affecting the legislation to that date.
This compilation was prepared on 7 August 2014.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.
Uncommenced amendments
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.
Provisions ceasing to have effect
If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.
Contents
1 Short title
2 Commencement
2A Objects
3 Interpretation
4 Application of Assessment Act in relation to Commonwealth employment
5 Application of Act to certain Commonwealth authorities
5A Modified objection, review and appeal provisions
6 Exemption of certain benefits provided under the Defence Service Homes Act
6AA Exemption of benefits provided to certain people
6AB Exemption of benefits provided to Commonwealth employees under the Entitlements Act and the Military Rehabilitation and Compensation Act
6AC Exemption of health care benefits provided to certain members of the Defence Force
6A No entitlement to rebate of tax
7 Directions by Finance Minister
8 Annual report
9 Regulations
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Endnote 5--Uncommenced amendments [none]
Endnote 6--Modifications [none]
Endnote 7--Misdescribed amendments [none]
Endnote 8--Miscellaneous [none]
The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Endnote 5--Uncommenced amendments
Endnote 6--Modifications
Endnote 7--Misdescribed amendments
Endnote 8--Miscellaneous
If there is no information under a particular endnote, the word "none" will appear in square brackets after the endnote heading.
Abbreviation key--Endnote 2
The abbreviation key in this endnote sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended the compiled law. The information includes commencement information for amending laws and details of application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.
Uncommenced amendments--Endnote 5
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in endnote 5.
Modifications--Endnote 6
If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.
Misdescribed amendments--Endnote 7
An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.
Miscellaneous--Endnote 8
Endnote 8 includes any additional information that may be helpful for a reader of the compilation.
ad = added or inserted | pres = present |
am = amended | prev = previous |
c = clause(s) | (prev) = previously |
Ch = Chapter(s) | Pt = Part(s) |
def = definition(s) | r = regulation(s)/rule(s) |
Dict = Dictionary | Reg = Regulation/Regulations |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expired or ceased to have effect | rep = repealed |
hdg = heading(s) | rs = repealed and substituted |
LI = Legislative Instrument | s = section(s) |
Sch = Schedule(s) | |
mod = modified/modification | Sdiv = Subdivision(s) |
No = Number(s) | SLI = Select Legislative Instrument |
o = order(s) | SR = Statutory Rules |
Ord = Ordinance | Sub-Ch = Sub-Chapter(s) |
orig = original | SubPt = Subpart(s) |
par = paragraph(s)/subparagraph(s) |
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Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Fringe Benefits (Application to the Commonwealth) Act 1986 | 42, 1986 | 24 June 1986 | 24 June 1986 (s. 2) |
|
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 | 48, 1986 | 24 June 1986 | s 31 and Parts VII and VIII (s 45-56): 24 June 1986 (s. 2(2)) | -- |
Taxation Laws Amendment Act (No. 3) 1991 | 216, 1991 | 24 Dec 1991 | s 113, 114 and 116: 1 Mar 1992 (Gazette 1992, No. GN7) (a) | s 114 and 116 |
Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992 | 223, 1992 | 24 Dec 1992 | 1 Apr 1994 | s. 4 |
Veterans' Affairs Legislation Amendment (1995-96 Budget Measures) Act (No. 2) 1995 | 146, 1995 | 12 Dec 1995 | s 3(5) and Sch 13: Royal Assent (b) | Sch 13 (item 3) |
17, 1999 | 19 Apr 1999 | Sch 1 (items 17, 18): Royal Assent (c) | -- | |
Public Employment (Consequential and Transitional) Amendment Act 1999 | 146, 1999 | 11 Nov 1999 | Sch 1 (item 494): 5 Dec 1999 ( Gazette 1999, No. S584) (d) | -- |
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 | 52, 2004 | 27 Apr 2004 | Sch 3 (items 22, 23): 1 July 2004 (s. 2) | -- |
Tax Laws Amendment (2009 Measures No. 4) Act 2009 | 88, 2009 | 18 Sept 2009 | Sch 5 (items 14-18): Royal Assent | -- |
5, 2011 | 22 Mar 2011 | Sch 6 (item 129): 19 Apr 2011 | -- | |
46, 2011 | 27 June 2011 | Sch 2 (items 636-640) and Schedule 3 (items 10, 11): 27 Dec 2011 | Sch 2 (item 640) and Sch 3 (items 10, 11) | |
62, 2014 | 30 June 2014 | Sch 9 (item 91) and Sch 14 (items 1-4): 1 July 2014 (s 2(1) items 6, 14) | Sch 14 (items 1-4) |
(a) The Fringe Benefits Tax (Application to the Commonwealth) Act 1986 was amended by section 113 only of the Taxation Laws Amendment Act (No. 3) 1991 , subsection 2(10) of which provides as follows:
(10) Subject to subsection (11), sections 112 to 117 (inclusive) commence on a day to be fixed by Proclamation.
(b) The Fringe Benefits Tax (Application to the Commonwealth) Act 1986 was amended by the Veterans' Affairs Legislation Amendment (1995-96 Budget Measures) Act (No. 2) 1995, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(c) The Fringe Benefits Tax (Application to the Commonwealth) Act 1986 was amended by Schedule 1 (items 17 and 18) only of the A New Tax System (Fringe Benefits Reporting) Act 1999, subsection 2(1) of which provides as follows:
(1) This Act commences on the day on which it receives the Royal Assent.
(d) The Fringe Benefits Tax (Application to the Commonwealth) Act 1986 was amended by Schedule 1 (item 494) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:
(1) In this Act, commencing time means the time when the Public Service Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
Provision affected | How affected |
Title.................... | am. No. 17, 1999 |
s. 2A.................... | ad. No. 17, 1999 |
s. 3..................... | am. No. 146, 1995; No. 146, 1999; No. 88, 2009; No. 5, 2011; No 62, 2014 |
s. 4..................... | am. No. 48, 1986; No. 216, 1991; No. 46, 2011 |
s. 5..................... | am. No. 46, 2011 |
s. 5A.................... | ad. No. 216, 1991 |
s. 6A.................... | ad. No. 223, 1992 |
s. 6AA.................. | ad. No. 146, 1995 |
| am. No. 52, 2004 |
Heading to s. 6AB........... | am. No. 52, 2004 |
s. 6AB.................. | ad. No. 146, 1995 |
| am. No. 52, 2004 |
s. 6AC.................. | ad. No. 146, 1995 |
Heading to s. 7............. | am. No. 88, 2009 |
s. 7..................... | am. No. 88, 2009 |
Endnote 5--Uncommenced amendments [none]
Endnote 6--Modifications [none]
Endnote 7--Misdescribed amendments [none]
Endnote 8--Miscellaneous [none]