Document ID: chunk:federal_register_of_legislation:C2025C00120:section:167:p15
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 167 (pt 15/25)
Character Range: 695903–698511

the Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987.
(d) The Fringe Benefits Tax Assessment Act 1986 was amended by subsection 69(1) only of the Australian Airlines (Conversion to Public Company) Act 1988, subsection 2(1) of which provides as follows:
 (1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(e) Subsection 2(2) of the Taxation Laws Amendment Act (No. 4) 1988 provides as follows:
 (2) Paragraph 44(a) and subsection 54(11) commence immediately after the commencement of the Taxation Laws Amendment Act 1989.
 The Taxation Laws Amendment Act 1989 came into operation on 16 March 1989.
(f) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 86 and 87 only of the Higher Education Funding Act 1988, subsection 2(1) of which provides as follows:
 (1) Chapters 1, 2, 3, 4, 6 and 7 commence on the day on which this Act receives the Royal Assent.
(g) Subsection 2(2) of the Taxation Laws Amendment Act (No. 3) 1989 provides as follows:
 (2) Part 6 shall be taken to have commenced immediately after the Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent.
 The Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent on 24 November 1988.
(h) The Fringe Benefits Tax Assessment Act 1986 was amended by Part 2 (sections 3–5) only of the Taxation Laws Amendment Act (No. 5) 1990, 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.
(i) The Fringe Benefits Tax Assessment Act 1986 was amended by Part 2 (sections 3–7) only of the Taxation Laws Amendment Act 1991, 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.
(j) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3–13 only of the Taxation Laws Amendment Act (No. 2) 1991, subsections 2(1) and (2) of which provide as follows:
 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
 (2) Sections 4, 6, 8, 9 and 11 commence on the day after the day on which this Act receives the Royal Assent.
(k) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 5–8, 88, 113, 123 and 124 only of the Taxation Laws Amendment Act (No. 3) 1991, subsections 2(1) and (10) of which provide as follows:
 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
 (10) Subject to subsection (11), sections 112 to 117 (inclusive) commence