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.