Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 2   Amendments commencing first day of the next quarter

Fringe Benefits Tax Assessment Act 1986

71   Application - fringe benefits tax

(1) The amendments of the Fringe Benefits Tax Assessment Act 1986 made by items 63, 64, 65, 66, 67, 69 and 70 apply, and are taken to have applied, to the FBT year starting on 1 April 2019 and to later FBT years.

(2) The amendment of paragraph (p) of the definition of fringe benefit in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 made by item 68 applies, and is taken to have applied, to the FBT year starting on 1 April 2014 and to later FBT years.