Senate

Taxation Laws Amendment (Car Parking) Bill 1992

Taxation Laws Amendment (Car Parking) Act 1992

Supplementary Explanatory Memorandum

(Circulated by the authority of the Treasurer,the Hon. John Dawkins, M.P.)

General Outline and Financial Impact

This amendment will amend the Taxation Laws Amendment (Car Parking) Bill 1992 introduced into Parliament on 4 November 1992 to provide for an alternate method of valuing car parking fringe benefits.

Date of effect: 1 July 1993

Financial impact: Negligible

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