Fringe Benefits Tax Assessment Act 1986
136(1)
Amended by:
Treasury Laws Amendment (Electric Car Discount) Act 2022 (assent 12/12/2022)
3-Sch1-Cl6
| Commenced | Action | Note |
| 1/01/2023 | Amend | Inserted definition 'battery electric vehicle' |
| 1/01/2023 | Amend | Inserted definition 'hydrogen fuel cell electric vehicle' |
| 1/01/2023 | Amend | Inserted definition 'plug-in hybrid electric vehicle' |
| 1/01/2023 | Amend | Inserted definition 'zero or low emissions vehicle' |
3-Sch2-Cl4
| Commenced | Action | Note |
| 1/04/2025 | Amend | Repealed definition 'plug-in hybrid electric vehicle' |
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (assent 30/11/2015)
3-sch1-cl20
| Commenced | Action | Note |
| 30/11/2015 | Amend | Substituted definition of 'basic car rate' |
3-sch3-cl9
| Commenced | Action | Note |
| 30/11/2015 | Amend | Amended definition of 'salary packaging arrangement' |
Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (assent 26/08/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl3
| Commenced | Action | Note |
| 26/08/2015 | Amend | Inserted definition of 'small business entity' |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl45
| Commenced | Action | Note |
| 1/07/2015 | Amend | Amended definition of 'fringe benefit' |
3-Sch6-Cl4
| Commenced | Action | Note |
| 25/06/2015 | Amend | Amended definition of 'in house residual fringe benefit' |
Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl87
| Commenced | Action | Note |
| 25/02/2015 | Amend | Omitted definition of 'assessment' |
3-Sch4-Cl68
| Commenced | Action | Note |
| 25/02/2015 | Amend | Substituted definition of 'Australia' |
Tax Laws Amendment (2013 Measures No. 2) Act 2013 (assent 29/06/2013)
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch11-Cl23
| Commenced | Action | Note |
| 30/06/2013 | Amend | Inserted definition of 'rebatable employer' |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl13
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'airline operator' |
3-Sch2-Cl14
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'airline transport benefit' |
3-Sch2-Cl15
| Commenced | Action | Note |
| 28/6/2013 | Amend | Substituted definition of 'airline transport fringe benefit' |
3-Sch2-Cl16
| Commenced | Action | Note |
| 28/6/2013 | Amend | Substituted definition of 'comparison time' |
3-Sch2-Cl17
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'domestic route' |
3-Sch2-Cl18
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'exclusive employee airline transport benefit' |
3-Sch2-Cl19
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'extended travel airline transport benefit' |
3-Sch2-Cl20
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'international route' |
3-Sch2-Cl21
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'providers published air fare' |
3-Sch2-Cl22
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'qualifying air fare' |
3-Sch2-Cl23
| Commenced | Action | Note |
| 28/6/2013 | Amend | Amended definition of 'recipients contribution' |
3-Sch2-Cl24
| Commenced | Action | Note |
| 28/6/2013 | Amend | Amended definition of 'recipients contribution' |
3-Sch2-Cl25
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'recipients transport' |
3-Sch2-Cl26
| Commenced | Action | Note |
| 28/6/2013 | Amend | Inserted definition of 'stand-by airline travel value' |
3-Sch2-Cl27
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'stand-by value' |
3-Sch2-Cl28
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'travel agent' |
3-Sch2-Cl29
| Commenced | Action | Note |
| 28/6/2013 | Amend | Omitted definition of 'travel diary' |
Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl12
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'salary packaging arrangement' |
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (assent 3/12/2012)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl63
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'registered charity' |
3-Sch2-Cl64
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'registered health promotion charity' |
3-Sch2-Cl65
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'registered public benevolent institution' |
3-Sch2-Cl66
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'registered religeous institution' |
Tax Laws Amendment (2012 Measures No. 4) Act 2012 (assent 28/09/2012)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 28/09/2012 | Amend | Inserted definition of 'accommodation component' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 28/09/2012 | Amend | Amended definition of 'eligible family member' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 28/09/2012 | Amend | Amended definition of 'eligible family member' |
3-Sch1-Cl15
| Commenced | Action | Note |
| 28/09/2012 | Amend | Amended definition of 'eligible family member' |
3-Sch1-Cl16
| Commenced | Action | Note |
| 28/09/2012 | Amend | Substituted definition of 'exempt accommodation component' |
3-Sch1-Cl17
| Commenced | Action | Note |
| 28/09/2012 | Amend | Substituted definition of 'exempt food component' |
3-Sch1-Cl18
| Commenced | Action | Note |
| 28/09/2012 | Amend | Substituted definition of 'food component' |
3-Sch1-Cl19
| Commenced | Action | Note |
| 28/09/2012 | Amend | Amended definition of 'living-away-from-home food fringe benefit' |
3-Sch1-Cl20
| Commenced | Action | Note |
| 28/09/2012 | Amend | Amended definition of 'living-away-from-home food fringe benefit' |
3-Sch1-Cl21
| Commenced | Action | Note |
| 28/09/2012 | Amend | Amended definition of 'living-away-from-home food fringe benefit' |
3-Sch1-Cl22
| Commenced | Action | Note |
| 28/09/2012 | Amend | Amended definition of 'living-away-from-home food fringe benefit' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 28/09/2012 | Amend | Inserted definition of 'normal residence' |
3-Sch1-Cl24
| Commenced | Action | Note |
| 28/09/2012 | Amend | Omitted definition of 'recipients allowance' |
3-Sch1-Cl25
| Commenced | Action | Note |
| 28/09/2012 | Amend | Omitted definition of 'recipients allowance period' |
Tax Laws Amendment (2011 Measures No. 6) Act 2011 (assent 3/11/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl8
| Commenced | Action | Note |
| 3/11/2011 | Amend | Inserted definition of 'internal Territory' |
Tax Laws Amendment (2011 Measures No. 5) Act 2011 (assent 29/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl12
| Commenced | Action | Note |
| 1/04/2016 | Amend | Omitted definition of 'annualised number of whole kilometres' |
3-Sch5-Cl7
| Commenced | Action | Note |
| 29/06/2011 | Amend |
Acts Interpretation Amendment Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl642
| Commenced | Action | Note |
| 27/12/2011 | Amend | Omitted definition of 'business day' |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl375
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'Fringe benefit' |
Human Services Legislation Amendment Act 2011 (assent 25/05/2011)
3-Sch4-Cl115
| Commenced | Action | Note |
| 1/07/2011 | Amend | Inserted definition of 'Chief Executive Centrelink' |
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)
Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl8
| Commenced | Action | Note |
| 14/12/2009 | Amend | Amended definition of 'fringe benefit' |
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (assent 16/11/2009)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl4
| Commenced | Action | Note |
| 1/03/2010 | Amend | Substituted definition of 'registered tax agent' |
Tax laws Amendment (2009 Measures No. 4) Act 2009 (assent 18/09/2009)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch5-Cl20
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Families Department' |
Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (assent 9/12/2008)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch14-Cl5
| Commenced | Action | Note |
| 10/12/2008 | Amend | Inserted definition of 'parent' |
First Home Saver Accounts (Further Provisions) Amendment Act 2008 (assent 30/09/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl4
| Commenced | Action | Note |
| 1/10/2008 | Amend | Amended definition of 'fringe benefit' |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1-Cl17
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'foreign income deduction' |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl31
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'fringe benefit' |
3-Sch1-Cl32
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'fringe benefit' |
Tax Laws Amendment (2007 Measures No. 1) Act 2007 (assent 15/04/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl11
| Commenced | Action | Note |
| 12/04/2007 | Amend | Amended definition of 'fringe benefit' |
3-Sch3-Cl12
| Commenced | Action | Note |
| 12/04/2007 | Amend | Amended definition of 'fringe benefit' |
3-Sch3-Cl13
| Commenced | Action | Note |
| 12/04/2007 | Amend | Amended definition of 'fringe benefit' |
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl18
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'fringe benefit' |
3-Sch1-Cl19
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'fringe benefit' |
3-Sch1-Cl20
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'fringe benefit' |
Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl1
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'fringe benefit' |
3-Sch5-Cl2
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'fringe benefit' |
3-Sch5-Cl3
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'fringe benefit' |
3-Sch5-Cl4
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'fringe benefit' |
3-Sch5-Cl5
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'fringe benefit' |
Statute Law Revision Act 2007 (assent 15/03/2007)
3-Sch4-cl16
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'trustee' |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl4
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'Australian Airlines' |
3-Sch2-Cl100
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'child' |
3-Sch2-Cl101
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'deductible expenses' |
3-Sch2-Cl102
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'disease' |
3-Sch2-Cl1021
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'general interest charge' |
3-Sch2-Cl103
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'documentary evidence' |
3-Sch2-Cl104
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'motor vehicle' |
3-Sch2-Cl105
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'non-deductible entertainment expenditure' |
3-Sch2-Cl106
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'non-deductible entertainment expenditure' |
3-Sch2-Cl107
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'relative |
3-Sch2-Cl108
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'religious practitioner' |
3-Sch2-Cl109
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'spouse' |
3-Sch2-Cl110
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'year of income' |
3-Sch2-Cl96
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'assessable income' |
3-Sch2-Cl97
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'associate' |
3-Sch2-Cl98
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'basic car rate' |
3-Sch2-Cl99
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'car' |
3-Sch5-Cl119
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'cost price' |
3-Sch5-Cl120
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'cost price' |
3-Sch5-Cl121
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'cost price' |
3-Sch5-Cl122
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'cost price' |
3-Sch5-Cl123
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'sales tax' |
Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl32
| Commenced | Action | Note |
| 22/06/2006 | Amend | Amended definition of 'entertainment facility leasing expenses' |
3-Sch7-Cl33
| Commenced | Action | Note |
| 22/06/2006 | Amend | Omitted definition of 'entity' |
Tax Laws Amendment (2006 Measures No. 1) Act 2006 (assent 6/04/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 6/04/2006 | Amend | Amended definition of 'fringe benefit' |
Taxation Laws Amendment Act (No. 3)1998 (assent 23/06/1998)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
SECOND READING SPEECH - REPS
SECOND READING SPEECH - SEN
3-Sch8-Cl11
| Commenced | Action | Note |
| 23/06/1998 | Amend | Amended definition of 'fringe benefit' |