FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986
SECTION 4
4
APPLICATION OF ASSESSMENT ACT IN RELATION TO COMMONWEALTH EMPLOYMENT
Subject to this Act and to such modifications as are prescribed, the Assessment Act applies, in respect of any matter or thing in respect of the employment of a Commonwealth employee, as if:
(a) the employee were employed by the responsible Department and not by the Commonwealth;
(b) the responsible Department were a company and each other Department, and each authority of the Commonwealth, were a company related to the responsible Department; and
(c) the responsible Department were a government body.
4(2)
(Repealed by No 46 of 2011)
Subject to this Act and to such modifications as are prescribed, the Assessment Act applies, in respect of any matter or thing in respect of the employment of a Commonwealth employee, as if:
(a) the employee were employed by the responsible Department and not by the Commonwealth;
(b) the responsible Department were a company and each other Department, and each authority of the Commonwealth, were a company related to the responsible Department; and
(c) the responsible Department were a government body.
[ CCH Note: Modifications for the purposes of s 4(1) are prescribed by the Fringe Benefits Tax (Application to the Commonwealth) Regulations (SR No 11 of 1989), reg 4 and Sch, effective 1 July 1986.]
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