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Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 MEAL ENTERTAINMENT AND ENTERTAINMENT FACILITIES
- Part 1 AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
- 1 After Division 9 of Part III
- 2 Subsection 136(1) (definition of business premises)
- 3 Subsection 136(1)
- 4 Before section 153
- 5 Application
- Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
- 6 After section 51AE
- Schedule 2 CAR PARKING
- Part 1 AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
- Division 1 Additional test to be satisfied in relation to a car parking benefit
- 1 Paragraph 39A(a)
- 2 Section 39A
- 3 After section 39A
- Division 2 Valuation of car parking benefits
- 4 After section 39D
- Division 3 Alternative methods of valuing car parking benefits
- 5 After Subdivision B of Division 10A of Part III
- Division 4 Consequential amendments
- 6 Sections 39C and 39D
- 7 Sections 39C and 39D
- 8 Subsection 39D(1)
- 9 Subsection 39E(1)
- Division 5 Application and Transitional
- 10 Application
- 11 Transitional
- Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
- Division 1 Insertion of new Division dealing with car parking
- 12 After Division 4 of Part III
- 13 Paragraph 51AGB(1)(i)
- 14 Subsection 262A(4AK)
- 15 Transitional
- Schedule 3 AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986 RELATED TO EXEMPT BENEFITS
- 1 Section 58G
- 2 After section 58W
- 3 After paragraph 65J(1)(a)
- 4 Application
- Schedule 4 AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986 RELATED TO DECLARATIONS
- 1 After section 20
- 2 After subparagraph 24(1)(e)(i)
- 3 After subparagraph 44(1)(c)(i)
- 4 After section 47
- 5 After subparagraph 52(1)(c)(i)
- 6 Subsection 136(1) (definition of statutory evidentiary document)
- 7 After section 152
- 8 Application
- Schedule 5 OTHER AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
- 1 Subparagraph 8(2)(a)(i)
- 2 Sub-subparagraph 9(2)(c)(ii)(A)
- 3 Sub-subparagraph 9(2)(c)(ii)(B)
- 4 Sub-subparagraph 9(2)(c)(ii)(C)
- 5 Sub-subparagraph 9(2)(c)(ii)(D)
- 6 Subsection 10(2) (paragraph (a) of the definition of BP)
- 7 Subsection 10(2) (paragraph (b) of the definition of BP)
- 8 Subsection 10(2) (paragraph (c) of the definition of BP)
- 9 Paragraphs 10A(a) and (b)
- 10 Paragraph 10B(b)
- 11 Section 10C
- 12 Subparagraphs 19(1)(f)(i) and (ii)
- 13 Subparagraph 24(1)(h)(i)
- 14 Sub-subparagraphs 24(1)(h)(ii)(A) and (B)
- 15 Subsection 24(4)
- 16 Subparagraphs 44(1)(g)(i) and (ii)
- 17 Subparagraphs 52(1)(g)(i) and (ii)
- 18 Paragraphs 65E(a) and (b)
- 19 Paragraph 65F(b)
- 20 Section 65G
- 21 Section 65H
- 22 Section 115A
- 23 Paragraph 123(4)(b)
- 24 Subparagraph 123(5)(b)(i)
- 25 Subparagraphs 123(5)(b)(ii) and (iv)
- 26 Subparagraph 123(6)(c)(i)
- 27 Subparagraphs 123(6)(c)(ii) and (iv)
- 28 Section 123A
- 29 Subsections 123B(1) and (2)
- 30 Paragraph 132(1)(b)
- 31 Paragraph 132(2)(c)
- 32 After section 132
- 33 Subsection 136(1)
- 34 Subsection 136(1) (paragraph (a) of the definition of car)
- 35 Subsection 136(1) (definition of car records)
- 36 Subsection 136(1) (paragraph (a) of the definition of extended
- 37 Subsection 136(1) (paragraph (a) of the definition of extended
- 38 Subsection 136(1) (paragraph (a) of the definition of extended
- 39 Subsection 136(1) (paragraph (a) of the definition of extended
- 40 Subsection 136(1)
- 41 Subsection 136(1) (paragraphs (c), (d), and (e) of the definition
- 42 Subsection 136(1) (paragraphs (g), (h) and (j) of the definition of
- 43 Subsection 136(1) (definition of log book records)
- 44 Subsection 136(1) (definition of low business kilometre car)
- 45 Subsection 136(1) (definition of nominated business percentage)
- 46 Subsection 136(1) (paragraphs (a) and (b) of the definition of
- 47 Subsection 136(1) (paragraphs (d) and (e) of the definition of
- 48 Subsection 136(1) (definition of odometer records)
- 49 Subsection 136(1) (subparagraph (b)(ii) of the definition of
- 50 Subsection 136(1) (paragraph (a) of the definition of statutory
- 51 Subsection 136(1) (paragraph (aa) of the definition of statutory
- 52 Subsection 136(1) (after paragraph (aa) of the definition of
- 53 Subsection 136(1) (paragraph (b) of the definition of statutory
- 54 Subsection 136(1) (paragraph (c) of the definition of travel
- 55 Subsection 136(1) (definition of underlying business percentage)
- 56 Sections 162D and 162E
- 57 Section 162F
- 58 Paragraph 162G(1)(a)
- 59 Paragraph 162G(1)(b)
- 60 Paragraphs 162G(1)(c), (d), (e), (f) and (g)
- 61 Paragraph 162G(2)(a)
- 62 Paragraph 162G(2)(b)
- 63 Paragraphs 162G(2)(c), (d), (e), (f) and (g)
- 64 Subsection 162G(3)
- 65 Section 162H
- 66 Subsections 162H(1) and (2)
- 67 Paragraphs 162H(1)(b) and (2)(b)
- 68 Section 162J
- 69 Subsection 162K(2)
- 70 After subsection 162K(2)
- 71 Subsection 162L(2)
- 72 After subsection 162L(2)
- 73 Section 162M
- 74 Application