FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986

SECTION 2A   2A   OBJECTS  
The objects of this Act are to provide for:


(a) the notional application of fringe benefits tax in relation to benefits provided in respect of the employment of Commonwealth employees; and


(b) the calculation of the reportable fringe benefits totals of those employees; and


(c) the calculation of the reportable fringe benefits amounts of those employees in respect of that employment.




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