FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018
PART 5
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APPLICATION AND TRANSITIONAL MATTERS
SECTION 16
APPLICATION OF THIS INSTRUMENT ETC.
16(1)
This instrument applies in relation to years of tax starting on or after 1 April 2018.
16(2)
Despite the repeal of the Fringe Benefits Tax Regulations 1992 by this instrument, those regulations continue to apply in relation to years of tax starting before 1 April 2018.
This instrument applies in relation to years of tax starting on or after 1 April 2018.
16(2)
Despite the repeal of the Fringe Benefits Tax Regulations 1992 by this instrument, those regulations continue to apply in relation to years of tax starting before 1 April 2018.
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