Fringe Benefits Tax Assessment Act 1986

Part VIII repealed by No 2 of 2015, s 3 and Sch 2 item 85, effective 25 February 2015. No 2 of 2015, s 3 and Sch 2 items 95 - 99, contain the following savings provisions:

Division 2 - Savings provisions

95 Object  
95
The object of this Division is to ensure that, despite the repeals and amendments made by Division 1 of this Part, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

(c) any period ending;

before such a repeal or amendment commences, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment commences.

96 Making and amending assessments, and doing other things, in relation to past matters  
96
Even though an Act is amended by Division 1 of this Part, the amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the amendment commences.

97 Saving of provisions about effect of assessments  
97
If a provision or part of a provision that is repealed or amended by Division 1 of this Part deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment commences, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment commences. 98 Repeals disregarded for the purposes of dependent provisions  
98
If the operation of a provision (the subject provision ) of any Act or legislative instrument depends to any extent on a provision of an Act, and that provision is repealed by Division 1 of this Part, the repeal is disregarded so far as it affects the operation of the subject provision. 99 Division does not limit operation of section 7 of the Acts Interpretation Act 1901  
99
This Division does not limit the operation of section 7 of the Acts Interpretation Act 1901 .

S 115A repealed by No 2 of 2015, s 3 and Sch 2 item 85, effective 25 February 2015. For savings provisions, see note under Part VIII heading. S 115A formerly read:

SECTION 115A PENALTY TAX FOR MAKING UNREASONABLE ESTIMATE OF BUSINESS KILOMETRES  
115A
If:

(a) the number of kilometres specified by an employer as the employer's estimate of the number of business kilometres travelled by a car during a period in an FBT year is not a reasonable estimate of the number of business kilometres travelled in that period; and

(b) the tax that would be payable by the employer if a reasonable estimate of the number of business kilometres was substituted for the employer's estimate exceeds the tax that would be payable if the employer's estimate was used;

then:

(c) the Commissioner may make a reasonable estimate of the number of business kilometres; and

(d) the Commissioner's estimate is to be used in calculating the business use percentage applicable to the car for the period; and

(e) the employer is liable to pay, by way of penalty, additional tax equal to double the amount of the excess referred to in paragraph (b).

S 115A substituted by No 145 of 1995, amended by No 11 of 1989 and inserted by No 139 of 1987.