FRINGE BENEFITS TAX ACT 1986

SECTION 6A   TEMPORARY BUDGET REPAIR LEVY  

6A(1)  
This section applies to the temporary budget repair levy years for FBT.

6A(2)  
Increase the rate of tax mentioned in section 6 by 2 percentage points.

6A(3)  
In this section, each of the following is a temporary budget repair levy year for FBT :


(a) the year of tax starting on 1 April 2015;


(b) the year of tax starting on 1 April 2016.




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