House of Representatives

Fringe Benefits Tax Assessment Bill 1986

Fringe Benefits Tax Assessment Act 1986

Fringe Benefits Tax Bill 1986

Fringe Benefits Tax Act 1986

Fringe Benefits Tax (Application To The Commonwealth) Bill 1986

Fringe Benefits Tax (Application to the Commonwealth) Act 1986

Fringe Benefits Tax (Miscellaneous Provisions) Bill 1986

Fringe Benefits Tax (Miscellaneous Provisions) Act 1986

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon. P.J. Keating, M.P.)

FINANCIAL IMPACT

The revenue gain from the imposition of fringe benefits tax on and after 1 July 1986 is estimated at $330 million for 1986-87, $540 million in 1987- 88 and $625 million in 1988-89.

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