House of Representatives

Taxation Laws Amendment (Fringe Benefits Tax Measures) Bill 1992

Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992

Explanatory Memorandum

(Circulated by authority of the Treasurer,the Hon. John Dawkins, M.P.)

Clauses involved in the proposed amendments

Clause 2: sets out the date from which the Act commences.

Clause 3: amends the Income Tax Assessment Act 1936 and the Fringe Benefits Tax Assessment Act 1986 as set out in the Schedule.

Clause 4: sets out the date the amendments in the Schedule to the Bill will apply from.

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