Federal Register of Legislation - Australian Government

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Fringe Benefits Tax Amendment Act 1995

  • - C2004A04908
  • No longer in force
Act No. 55 of 1995 as made
An Act to amend the Fringe Benefits Tax Act 1986, and for related purposes
Date of Assent 28 Jun 1995
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

FRINGE BENEFITS TAX AMENDMENT ACT 1995 No. 55, 1995

Making Information
- Assented to 28 June 1995

FRINGE BENEFITS TAX AMENDMENT ACT 1995 No. 55 of 1995 - TABLE OF PROVISIONS

CONTENTS
Section
1. Short title
2. Commencement
3. Schedules
SCHEDULE 1
AMENDMENT OF THE FRINGE BENEFITS TAX ACT 1986
COMMENCING ON ROYAL ASSENT
SCHEDULE 2
AMENDMENT OF THE FRINGE BENEFITS TAX ACT 1986
COMMENCING ON 1 APRIL 1996

FRINGE BENEFITS TAX AMENDMENT ACT 1995 No. 55 of 1995 - LONG TITLE

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

FRINGE BENEFITS TAX AMENDMENT ACT 1995 No. 55 of 1995 - SECT 1
Short title

1. This Act may be cited as the Fringe Benefits Tax Amendment Act 1995.


(Minister's second reading speech made in-
House of Representatives on 6 June 1995
Senate on 9 June 1995)

FRINGE BENEFITS TAX AMENDMENT ACT 1995 No. 55 of 1995 - SECT 2
Commencement

2. This Act, other than Schedule 2, commences on the day on which it receives the Royal Assent. Schedule 2 commences on 1 April 1996.

FRINGE BENEFITS TAX AMENDMENT ACT 1995 No. 55 of 1995 - SECT 3
Schedules

3. The Fringe Benefits Tax Act 1986 is amended in accordance with the applicable items in the Schedules, and the other items in the Schedules have effect according to their terms.

FRINGE BENEFITS TAX AMENDMENT ACT 1995 No. 55 of 1995 - SCHEDULE 1

SCHEDULE 1 Section 3
AMENDMENT OF THE FRINGE BENEFITS TAX ACT 1986
COMMENCING ON ROYAL ASSENT
1. Section 6:
Omit "48.4%", substitute "48.475%".
2. Application
The amendment made by this Schedule applies to the year of tax
beginning on 1 April 1995.

FRINGE BENEFITS TAX AMENDMENT ACT 1995 No. 55 of 1995 - SCHEDULE 2

SCHEDULE 2 Section 3
AMENDMENT OF THE FRINGE BENEFITS TAX ACT 1986
COMMENCING ON 1 APRIL 1996
1. Section 6:
Omit "48.475%", substitute "48.5%".
2. Application
The amendment made by this Schedule applies to the year of tax
beginning on 1 April 1996 and all later years of tax.