Taxation (Deficit Reduction) Act (No. 2) 1993 (55 of 1993)

Part 2   AMENDMENT OF THE FRINGE BENEFITS TAX ACT 1986 TO GIVE EFFECT TO AN INCREASE IN THE RATE OF FBT

5   Rate of tax

Section 6 of the Principal Act is amended by omitting "48.25%" and substituting "48.4%".