Document ID: chunk:federal_register_of_legislation:C2010C00691:body:0:p7
Version: federal_register_of_legislation:C2010C00691
Segment Type: other
Provision Reference: 
Character Range: 15926–18351

time would enable a person to
travel between the ports of embarkation and disembarkation;
  37.5% of the lowest combination of publicly advertised economy air fares
charged by carriers at or about the comparison time in respect of transport
between the ports of embarkation and disembarkation; and
    (iv) in any other case-75% of the notional value at the comparison
time of the recipients transport; and".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 10
Application of amendments

  10. The amendments made by this Division apply in relation to an airline
transport fringe benefit that began to be provided after the commencement of
this section.

Division 3 - Amendment relating to sources of information available for the
             compilation of FBT returns

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 11
Object of Division

  11. The object of this Division is to remove a redundant provision requiring
a statement about the sources available for the compilation of an FBT return.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 12
Certificate of sources of information

  12. Section 71 of the Principal Act is amended by omitting subsection (3).

PART 4 - AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 1 - Principal Act

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 13
Principal Act

  13. In this Part, "Principal Act" means the Income Tax Assessment Act
1936.*3*
Income Tax Assessment Act 1936
*3*  No. 27, 1936, as amended. For previous amendments, see No. 88, 1936; No.
5, 1937; No. 46, 1938; No. 30, 1939; Nos. 17 and 65, 1940; Nos. 58 and 69,
1941; Nos. 22 and 50, 1942; No. 10, 1943; Nos. 3 and 28, 1944; Nos. 4 and 37,
1945; No. 6, 1946; Nos. 11 and 63, 1947; No. 44, 1948; No. 66, 1949; No. 48,
1950; No. 44, 1951; Nos. 4, 28 and 90, 1952; Nos. 1, 28, 45 and 81, 1953; No.
43, 1954; Nos. 18 and 62, 1955; Nos. 25, 30 and 101, 1956; Nos. 39 and 65,
1957; No. 55, 1958; Nos. 12, 70 and 85, 1959; Nos. 17, 18, 58 and 108, 1960;
Nos. 17, 27 and 94, 1961; Nos. 39 and 98, 1962; Nos. 34 and 69, 1963; Nos. 46,
68, 110 and 115, 1964; Nos. 33, 103 and 143, 1965; Nos. 50 and 83, 1966; Nos.
19, 38, 76 and 85, 1967; Nos. 4, 70, 87 and 148, 1968; Nos. 18, 93 and 101,
1969; No. 87, 1970; Nos. 6, 54 and 93, 1971; Nos. 5, 46, 47, 65 and 85, 1972;
Nos. 51, 52, 53, 164 and 165, 1973; No. 216, 1973 (as amended by No. 20,
1974); Nos. 26 and