Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)
Schedule 4 Fringe benefits tax
Part 1 Main amendments
Fringe Benefits Tax Assessment Act 1986
9 Application
(1) The amendments made by items 1 to 8 apply to a loan benefit that is provided after 7.30 pm, by legal time in the Australian Capital Territory, on 13 May 2008 (the commencing time ).
(2) However, those amendments do not apply to a loan benefit that is provided after the commencing time and before 1 April 2009 if the loan was entered into before the commencing time.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
