Document ID: chunk:federal_register_of_legislation:C2014C00574:front:0
Version: federal_register_of_legislation:C2014C00574
Segment Type: other
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Character Range: 0–2072

Fringe Benefits Tax (Application to the Commonwealth) Act 1986

No. 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