Fringe Benefits Tax Assessment Act 1986

136(1)

Amended by:


Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (assent 30/11/2015)

Explanatory Memorandum - REPS

3-sch1-cl20

Commenced Action Note
30/11/2015 Amend Substituted definition of 'basic car rate'

3-sch3-cl9

Commenced Action Note
30/11/2015 Amend Amended definition of 'salary packaging arrangement'

Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (assent 26/08/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl3

Commenced Action Note
26/08/2015 Amend Inserted definition of 'small business entity'

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl45

Commenced Action Note
1/07/2015 Amend Amended definition of 'fringe benefit'

3-Sch6-Cl4

Commenced Action Note
25/06/2015 Amend Amended definition of 'in house residual fringe benefit'

Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl87

Commenced Action Note
25/02/2015 Amend Omitted definition of 'assessment'

3-Sch4-Cl68

Commenced Action Note
25/02/2015 Amend Substituted definition of 'Australia'

Tax Laws Amendment (2013 Measures No. 2) Act 2013 (assent 29/06/2013)

Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch11-Cl23

Commenced Action Note
30/06/2013 Amend Inserted definition of 'rebatable employer'

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl13

Commenced Action Note
28/6/2013 Amend Omitted definition of 'airline operator'

3-Sch2-Cl14

Commenced Action Note
28/6/2013 Amend Omitted definition of 'airline transport benefit'

3-Sch2-Cl15

Commenced Action Note
28/6/2013 Amend Substituted definition of 'airline transport fringe benefit'

3-Sch2-Cl16

Commenced Action Note
28/6/2013 Amend Substituted definition of 'comparison time'

3-Sch2-Cl17

Commenced Action Note
28/6/2013 Amend Omitted definition of 'domestic route'

3-Sch2-Cl18

Commenced Action Note
28/6/2013 Amend Omitted definition of 'exclusive employee airline transport benefit'

3-Sch2-Cl19

Commenced Action Note
28/6/2013 Amend Omitted definition of 'extended travel airline transport benefit'

3-Sch2-Cl20

Commenced Action Note
28/6/2013 Amend Omitted definition of 'international route'

3-Sch2-Cl21

Commenced Action Note
28/6/2013 Amend Omitted definition of 'providers published air fare'

3-Sch2-Cl22

Commenced Action Note
28/6/2013 Amend Omitted definition of 'qualifying air fare'

3-Sch2-Cl23

Commenced Action Note
28/6/2013 Amend Amended definition of 'recipients contribution'

3-Sch2-Cl24

Commenced Action Note
28/6/2013 Amend Amended definition of 'recipients contribution'

3-Sch2-Cl25

Commenced Action Note
28/6/2013 Amend Omitted definition of 'recipients transport'

3-Sch2-Cl26

Commenced Action Note
28/6/2013 Amend Inserted definition of 'stand-by airline travel value'

3-Sch2-Cl27

Commenced Action Note
28/6/2013 Amend Omitted definition of 'stand-by value'

3-Sch2-Cl28

Commenced Action Note
28/6/2013 Amend Omitted definition of 'travel agent'

3-Sch2-Cl29

Commenced Action Note
28/6/2013 Amend Omitted definition of 'travel diary'

Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl12

Commenced Action Note
28/06/2013 Amend Inserted definition of 'salary packaging arrangement'

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (assent 3/12/2012)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl63

Commenced Action Note
3/12/2012 Amend Inserted definition of 'registered charity'

3-Sch2-Cl64

Commenced Action Note
3/12/2012 Amend Inserted definition of 'registered health promotion charity'

3-Sch2-Cl65

Commenced Action Note
3/12/2012 Amend Inserted definition of 'registered public benevolent institution'

3-Sch2-Cl66

Commenced Action Note
3/12/2012 Amend Inserted definition of 'registered religeous institution'

Tax Laws Amendment (2012 Measures No. 4) Act 2012 (assent 28/09/2012)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl12

Commenced Action Note
28/09/2012 Amend Inserted definition of 'accommodation component'

3-Sch1-Cl13

Commenced Action Note
28/09/2012 Amend Amended definition of 'eligible family member'

3-Sch1-Cl14

Commenced Action Note
28/09/2012 Amend Amended definition of 'eligible family member'

3-Sch1-Cl15

Commenced Action Note
28/09/2012 Amend Amended definition of 'eligible family member'

3-Sch1-Cl16

Commenced Action Note
28/09/2012 Amend Substituted definition of 'exempt accommodation component'

3-Sch1-Cl17

Commenced Action Note
28/09/2012 Amend Substituted definition of 'exempt food component'

3-Sch1-Cl18

Commenced Action Note
28/09/2012 Amend Substituted definition of 'food component'

3-Sch1-Cl19

Commenced Action Note
28/09/2012 Amend Amended definition of 'living-away-from-home food fringe benefit'

3-Sch1-Cl20

Commenced Action Note
28/09/2012 Amend Amended definition of 'living-away-from-home food fringe benefit'

3-Sch1-Cl21

Commenced Action Note
28/09/2012 Amend Amended definition of 'living-away-from-home food fringe benefit'

3-Sch1-Cl22

Commenced Action Note
28/09/2012 Amend Amended definition of 'living-away-from-home food fringe benefit'

3-Sch1-Cl23

Commenced Action Note
28/09/2012 Amend Inserted definition of 'normal residence'

3-Sch1-Cl24

Commenced Action Note
28/09/2012 Amend Omitted definition of 'recipients allowance'

3-Sch1-Cl25

Commenced Action Note
28/09/2012 Amend Omitted definition of 'recipients allowance period'

Tax Laws Amendment (2011 Measures No. 6) Act 2011 (assent 3/11/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl8

Commenced Action Note
3/11/2011 Amend Inserted definition of 'internal Territory'

Tax Laws Amendment (2011 Measures No. 5) Act 2011 (assent 29/06/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl12

Commenced Action Note
1/04/2016 Amend Omitted definition of 'annualised number of whole kilometres'

3-Sch5-Cl7

Commenced Action Note
29/06/2011 Amend

Acts Interpretation Amendment Act 2011 (assent 27/06/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl642

Commenced Action Note
27/12/2011 Amend Omitted definition of 'business day'

Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl375

Commenced Action Note
27/06/2011 Amend Amended definition of 'Fringe benefit'

Human Services Legislation Amendment Act 2011 (assent 25/05/2011)

Second Reading Speech - REPS

3-Sch4-Cl115

Commenced Action Note
1/07/2011 Amend Inserted definition of 'Chief Executive Centrelink'

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)

Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl8

Commenced Action Note
14/12/2009 Amend Amended definition of 'fringe benefit'

Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (assent 16/11/2009)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl4

Commenced Action Note
1/03/2010 Amend Substituted definition of 'registered tax agent'

Tax laws Amendment (2009 Measures No. 4) Act 2009 (assent 18/09/2009)

Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch5-Cl20

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Families Department'

Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (assent 9/12/2008)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch14-Cl5

Commenced Action Note
10/12/2008 Amend Inserted definition of 'parent'

First Home Saver Accounts (Further Provisions) Amendment Act 2008 (assent 30/09/2008)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl4

Commenced Action Note
1/10/2008 Amend Amended definition of 'fringe benefit'

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl17

Commenced Action Note
24/09/2007 Amend Omitted definition of 'foreign income deduction'

Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl31

Commenced Action Note
21/06/2007 Amend Amended definition of 'fringe benefit'

3-Sch1-Cl32

Commenced Action Note
21/06/2007 Amend Amended definition of 'fringe benefit'

Tax Laws Amendment (2007 Measures No. 1) Act 2007 (assent 15/04/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl11

Commenced Action Note
12/04/2007 Amend Amended definition of 'fringe benefit'

3-Sch3-Cl12

Commenced Action Note
12/04/2007 Amend Amended definition of 'fringe benefit'

3-Sch3-Cl13

Commenced Action Note
12/04/2007 Amend Amended definition of 'fringe benefit'

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl18

Commenced Action Note
15/03/2007 Amend Amended definition of 'fringe benefit'

3-Sch1-Cl19

Commenced Action Note
15/03/2007 Amend Amended definition of 'fringe benefit'

3-Sch1-Cl20

Commenced Action Note
15/03/2007 Amend Amended definition of 'fringe benefit'

Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl1

Commenced Action Note
15/03/2007 Amend Amended definition of 'fringe benefit'

3-Sch5-Cl2

Commenced Action Note
15/03/2007 Amend Amended definition of 'fringe benefit'

3-Sch5-Cl3

Commenced Action Note
15/03/2007 Amend Amended definition of 'fringe benefit'

3-Sch5-Cl4

Commenced Action Note
15/03/2007 Amend Amended definition of 'fringe benefit'

3-Sch5-Cl5

Commenced Action Note
15/03/2007 Amend Amended definition of 'fringe benefit'

Statute Law Revision Act 2007 (assent 15/03/2007)

Explanatory Memorandum - SEN

3-Sch4-cl16

Commenced Action Note
15/03/2007 Amend Amended definition of 'trustee'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl4

Commenced Action Note
14/09/2006 Amend Omitted definition of 'Australian Airlines'

3-Sch2-Cl100

Commenced Action Note
14/09/2006 Amend Substituted definition of 'child'

3-Sch2-Cl101

Commenced Action Note
14/09/2006 Amend Substituted definition of 'deductible expenses'

3-Sch2-Cl102

Commenced Action Note
14/09/2006 Amend Substituted definition of 'disease'

3-Sch2-Cl1021

Commenced Action Note
14/09/2006 Amend Amended definition of 'general interest charge'

3-Sch2-Cl103

Commenced Action Note
14/09/2006 Amend Substituted definition of 'documentary evidence'

3-Sch2-Cl104

Commenced Action Note
14/09/2006 Amend Substituted definition of 'motor vehicle'

3-Sch2-Cl105

Commenced Action Note
14/09/2006 Amend Amended definition of 'non-deductible entertainment expenditure'

3-Sch2-Cl106

Commenced Action Note
14/09/2006 Amend Amended definition of 'non-deductible entertainment expenditure'

3-Sch2-Cl107

Commenced Action Note
14/09/2006 Amend Substituted definition of 'relative

3-Sch2-Cl108

Commenced Action Note
14/09/2006 Amend Substituted definition of 'religious practitioner'

3-Sch2-Cl109

Commenced Action Note
14/09/2006 Amend Substituted definition of 'spouse'

3-Sch2-Cl110

Commenced Action Note
14/09/2006 Amend Substituted definition of 'year of income'

3-Sch2-Cl96

Commenced Action Note
14/09/2006 Amend Substituted definition of 'assessable income'

3-Sch2-Cl97

Commenced Action Note
14/09/2006 Amend Substituted definition of 'associate'

3-Sch2-Cl98

Commenced Action Note
14/09/2006 Amend Substituted definition of 'basic car rate'

3-Sch2-Cl99

Commenced Action Note
14/09/2006 Amend Substituted definition of 'car'

3-Sch5-Cl119

Commenced Action Note
14/09/2006 Amend Amended definition of 'cost price'

3-Sch5-Cl120

Commenced Action Note
14/09/2006 Amend Amended definition of 'cost price'

3-Sch5-Cl121

Commenced Action Note
14/09/2006 Amend Amended definition of 'cost price'

3-Sch5-Cl122

Commenced Action Note
14/09/2006 Amend Amended definition of 'cost price'

3-Sch5-Cl123

Commenced Action Note
14/09/2006 Amend Omitted definition of 'sales tax'

Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl32

Commenced Action Note
22/06/2006 Amend Amended definition of 'entertainment facility leasing expenses'

3-Sch7-Cl33

Commenced Action Note
22/06/2006 Amend Omitted definition of 'entity'

Tax Laws Amendment (2006 Measures No. 1) Act 2006 (assent 6/04/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl3

Commenced Action Note
6/04/2006 Amend Amended definition of 'fringe benefit'

Taxation Laws Amendment Act (No. 3)1998 (assent 23/06/1998)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
SECOND READING SPEECH - REPS
SECOND READING SPEECH - SEN

3-Sch8-Cl11

Commenced Action Note
23/06/1998 Amend Amended definition of 'fringe benefit'