Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 7 In-house fringe benefits under salary packaging arrangements
Fringe Benefits Tax Assessment Act 1986
13 Application of amendments
(1) The amendments made by this Schedule apply in relation to benefits provided on or after 22 October 2012.
(2) However, the amendments made by items 1 to 11 do not apply in relation to benefits provided to an employee under an existing salary packaging arrangement to the extent that the benefits are provided before the earlier of:
(a) 1 April 2014; and
(b) the first time on or after 22 October 2012 that the existing salary packaging arrangement is varied in a material way.
(3) For the purposes of subitem (2), an existing salary packaging arrangement is a salary packaging arrangement entered into by the employer and employee before 22 October 2012.