Fringe Benefits Tax Assessment Act 1986

Part XIC inserted by No 167 of 2001.

S 135T(1) amended by No 8 of 2019, s 3 and Sch 8 item 24, by substituting para (a) to (i) and repealing para (j) and (k), applicable to years of tax starting on or after 1 April 2019. Para (a) to (k) formerly read:

(a) a department within the meaning of section 6 of the Public Sector Employment and Management Act 2002 of New South Wales;

(b) an agency within the meaning of section 4 of the Public Sector Management and Employment Act 1998 of Victoria;

(c) an office referred to in subsection 16(1) of the Public Sector Management and Employment Act 1998 of Victoria;

(d) a department within the meaning of section 7 of the Public Service Act 1996 of Queensland;

(e) a department within the meaning of section 3 of the Public Sector Management Act 1994 of Western Australia, as extended by subsection 3(2) of the Financial Administration and Audit Act 1985 of Western Australia;

(f) a subsidiary body as defined in paragraphs (aa) and (b) of the definition of that term in subsection 3(1) of the Financial Administration and Audit Act 1985 of Western Australia;

(g) an administrative unit within the meaning of section 3 of the Public Sector Management Act 1995 of South Australia;

(h) a government department within the meaning of subsection 3(1) of the State Service Act 2000 of Tasmania;

(i) a department within the meaning of section 3 of the Financial Management Act 1996 of the Australian Capital Territory;

(j) an agency within the meaning of section 3 of the Financial Management Act 1995 of the Northern Territory;

(k) a government business division within the meaning of section 3 of the Financial Management Act 1995 of the Northern Territory;

S 135T(1) amended by No 97 of 2008, s 3 and Sch 3 items 2 and 3, by substituting paras (a) and (h), applicable to the first year of tax starting after 3 October 2008 and later years. Paras (a) and (h) formerly read:

(a) a department within the meaning of section 3 of the Public Sector Management Act 1988 of New South Wales;

(h) a government department within the meaning of section 3 of the Tasmanian State Service Act 1984 of Tasmania;

S 135T(4) repealed by No 46 of 2011, s 3 and Sch 2 item 641, effective 27 December 2011. No 46 of 2011, s 3 and Sch 3 items 10 and 11 contain the following saving and transitional provisions:

10 Saving - appointments  
10
The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement. 11 Transitional regulations  
11
The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.

S 135T(4) formerly read:

135T(4)
In subsection (3), modifications includes additions, omissions and substitutions.

S 135T inserted by No 167 of 2001.