Fringe Benefits Tax Amendment (DisabilityCare Australia) Act 2013
(39 of 2013)
An Act to amend the Fringe Benefits Tax Act 1986, and for related purposes
[Assented to 28 May 2013]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as theFringe Benefits Tax Amendment (DisabilityCare Australia)Act 2013.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
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Commencement information |
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Column 1 |
Column 2 |
Column 3 |
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Provision(s) |
Commencement |
Date/Details |
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1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table |
The day this Act receives the Royal Assent. |
28 May 2013 |
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2. Schedule 1 |
At the same time as Schedule 1 to theMedicare Levy Amendment (DisabilityCare Australia) Act 2013 commences. |
28 May 2013 |
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedule(s)
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1 Amendments
Fringe Benefits Tax Act 1986
1 Section 6
Omit "46.5%", substitute "47%".
2 Application of amendment
The amendment made by this Schedule applies to the year of tax beginning on 1 April 2014 and later years of tax.