Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)

Schedule 4   Definition of Australia

Part 4   Other amendments

Fringe Benefits Tax Assessment Act 1986

67   At the end of Part I

Add:

2B Application

(1) This Act extends to every external Territory referred to in the definition of Australia .

(2) Except so far as the contrary intention appears, this Act extends to acts, omissions, matters and things outside Australia, whether or not in a foreign country.

(3) Except where otherwise expressly provided, this Act extends to matters and things whether occurring before or after the commencement of this Act.

(4) This Act binds the Crown in each of its capacities.