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Back to browse2 related documents
  • 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

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