House of Representatives
Taxation Laws Amendment (Fringe Benefits and Substantiation) Bill 1987
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987
Explanatory Memorandum PART A
(Circulated by authority of the Treasurer, the Hon. P.J. Keating, M.P.)FOREWORD
Part A of this memorandum contains explanations that provide a broad guide to the Bill that has been introduced to give effect to announced changes of a concessional nature to the fringe benefits tax and income tax laws that were announced on 26 August 1986 and 29 October 1986.
Part B of the memorandum, to be issued shortly, will contain a clause by clause explanation of the Bill.
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