Commonwealth Consolidated Acts

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FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986 - SECT 5

Application of Act to certain Commonwealth authorities

    Subject to such modifications as are prescribed, this Act applies in relation to an authority of the Commonwealth referred to in paragraph   ( e) of the definition of employer in subsection   136(1) of the Assessment Act in like manner as it applies in relation to a Department.



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