Fringe Benefits Tax Assessment Act 1986

PART IV - LIABILITY TO TAX  

SECTION 66   LIABILITY TO PAY TAX  

66(1)   [Tax payable by employer]  

Subject to this Act, tax imposed in respect of the fringe benefits taxable amount of an employer of a year of tax is payable by the employer.

66(2)   [Previous exempting law ineffective]  

A law, or a provision of a law, passed before the commencement of this Act that purports to exempt a person from liability to pay fringe benefits tax or to pay taxes that include that tax does not exempt that person from liability to pay that tax.

66(3)   [Express exemption only]  

A law, or a provision of a law, passed after the commencement of this Act that purports to exempt a person from liability to pay taxes under the laws of the Commonwealth or to pay certain taxes under those laws that include fringe benefits tax, other than a law or a provision that expressly exempts a person from liability to pay that tax, shall not be construed as exempting the person from liability to pay that tax.