FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018

PART 5 - APPLICATION AND TRANSITIONAL MATTERS  

SECTION 16   APPLICATION OF THIS INSTRUMENT ETC.  

16(1)    
This instrument applies in relation to years of tax starting on or after 1 April 2018.

16(2)    
Despite the repeal of the Fringe Benefits Tax Regulations 1992 by this instrument, those regulations continue to apply in relation to years of tax starting before 1 April 2018.


 

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