House of Representatives
Taxation Laws Amendment (Fringe Benefits and Substantiation) Bill 1987
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987
Explanatory Memorandum PART B
(Circulated by authority of the Treasurer, the Hon. P.J. Keating, M.P.)
Part A of the Explanatory Memorandum, which contains an outline and broad explanation of each of the measures of the Bill, was circulated on the introduction of the Bill into the House of Representatives.
This Part - Part B - contains a clause by clause explanation of the Bill.