Fringe Benefits Tax Assessment Act 1986

Part IX repealed by No 114 of 2009, s 3 and Sch 1 item 3, effective 1 March 2010.

S 118 repealed by No 114 of 2009, s 3 and Sch 1 item 3, effective 1 March 2010. S 118 formerly read:

SECTION 118 INTERPRETATION  
118
In this Part, " registered tax agent " means a person or partnership who or which is registered as a tax agent under Part VIIA of the Income Tax Assessment Act 1936 .

Note:

Section 251L of the Income Tax Assessment Act 1936 prohibits a person from charging a fee for doing things under this Act on behalf of someone else unless the person is a registered tax agent or is excluded by that section.

S 118 Note inserted by No 91 of 2000.