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.)

FOREWORD

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.

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