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Taxation Laws Amendment (Car Parking) Act 1992 (237 of 1992)
- Front Matter
- PART 1 PRELIMINARY
- 1. Short title
- 2. Commencement
- PART 2 AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
- Division 1 Principal Act
- 3. Principal Act
- Division 2 Amendments relating to car parking
- 4. After section 39 of the Principal Act the following Division is inserted:
- 5. Exempt benefits-motor vehicle parking
- 6. Interpretation
- 7. Application
- PART 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
- Division 1 Principal Act
- 8. Principal Act
- Division 2 Amendments to deny deductions to employees for certain car parking expenses
- 9. After section 51AG of the Principal Act the following section is inserted:
- 10. Application
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