Federal Register of Legislation - Australian Government

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Fringe Benefits Tax Amendment Act 1991

  • - C2004A04288
  • No longer in force
Act No. 213 of 1991 as made
An Act to amend the Fringe Benefits Tax Act 1986, and for related purposes
Date of Assent 24 Dec 1991
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

FRINGE BENEFITS TAX AMENDMENT ACT 1991 No. 213, 1991

FRINGE BENEFITS TAX AMENDMENT ACT 1991 No. 213 of 1991 - LONG TITLE

An Act to amend the Fringe Benefits Tax Act 1986, and for
related purposes

FRINGE BENEFITS TAX AMENDMENT ACT 1991 No. 213 of 1991 - SECT 1
Short title etc.

(Assented to 24 December 1991)
1.(1) This Act may be cited as the Fringe Benefits Tax Amendment Act 1991.
(2) In this Act, "Principal Act" means the Fringe Benefits Tax Act 1986.*1*

(Minister's second reading speech made in-
House of Representatives on 10 October 1991
Senate on 12 November 1991)
*1*No. 40, 1986, as amended. For previous amendments, see No. 70, 1989.

FRINGE BENEFITS TAX AMENDMENT ACT 1991 No. 213 of 1991 - SECT 2
Commencement

2. This Act commences on the day on which it receives the Royal Assent.

FRINGE BENEFITS TAX AMENDMENT ACT 1991 No. 213 of 1991 - SECT 3
Rate of tax

3. Section 6 of the Principal Act is amended by omitting "47%" and substituting "48.25%".

FRINGE BENEFITS TAX AMENDMENT ACT 1991 No. 213 of 1991 - SECT 4
Application of rate amendment

4. The amendment made by section 3 applies to the year of tax commencing on 1 April 1992 and all subsequent years of tax.