FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986

SECTION 2A

2A OBJECTS
The objects of this Act are to provide for:

(a) the notional application of fringe benefits tax in relation to benefits provided in respect of the employment of Commonwealth employees; and

(b) the calculation of the reportable fringe benefits totals of those employees; and

(c) the calculation of the reportable fringe benefits amounts of those employees in respect of that employment.