FRINGE BENEFITS TAX ASSESSMENT ACT 1986

This compilation was prepared on 7 February 2012
taking into account amendments up to Act No. 129 of 2011

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Volume 2 includes:      Table of Contents
                                    Sections 90 - 167
                                    Schedule
                                    Note 1
                                    Table of Acts
                                    Act Notes
                                    Table of Amendments
                                    Note 2
                                    Table A

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

Contents

Part I--Preliminary 1

1............ Short title [see Note 1] ........................................................................ 1

2............ Commencement [see Note 1] .............................................................. 1

2A......... Application of the Criminal Code ....................................................... 1

Part II--Administration 2

3............ General administration of Act ............................................................. 2

4............ Annual report ...................................................................................... 2

Part IIA--Core provisions 3

Division 1--Working out an employer's fringe benefits taxable amount 3

5A......... Simplified outline of this Division ...................................................... 3

5B......... Working out an employer's fringe benefits taxable amount ................ 3

Division 2--Working out an employer's aggregate fringe benefits amount 10

5C......... Aggregate fringe benefits amount ..................................................... 10

Division 3--Employee's individual fringe benefits amount 14

5D......... Simplified outline .............................................................................. 14

5E.......... Employee's individual fringe benefits amount .................................. 14

5F.......... Working out the employee's share .................................................... 16

Part III--Fringe benefits 18

Division 1--Preliminary 18

6............ Part not to limit generality of benefit .................................................. 18

Division 2--Car fringe benefits 19

Subdivision A--Car benefits 19

7............ Car benefits ....................................................................................... 19

8............ Exempt car benefits ........................................................................... 21

Subdivision B--Taxable value of car fringe benefits 23

9............ Taxable value of car fringe benefits--statutory formula .................... 23

10.......... Taxable value of car fringe benefits--cost basis ............................... 25

10A....... No reduction of operating cost in a log book year of tax unless log book records and odometer records are maintained .......................................................................................................... 30

10B....... No reduction of operating cost in a non-log book year of tax unless log book records and odometer records are maintained in log book year of tax .................................................... 31

11.......... Calculation of depreciation and interest ............................................. 31

12.......... Depreciated value .............................................................................. 34

13.......... Expenditure to be increased in certain circumstances ........................ 34

Division 3--Debt waiver fringe benefits 36

Subdivision A--Debt waiver benefits 36

14.......... Debt waiver benefits ......................................................................... 36

Subdivision B--Taxable value of debt waiver fringe benefits 36

15.......... Taxable value of debt waiver fringe benefits ..................................... 36

Division 4--Loan fringe benefits 37

Subdivision A--Loan benefits 37

16.......... Loan benefits ..................................................................................... 37

17.......... Exempt loan benefits ......................................................................... 39

Subdivision B--Taxable value of loan fringe benefits 41

18.......... Taxable value of loan fringe benefits ................................................. 41

19.......... Reduction of taxable value--otherwise deductible rule ..................... 41

Division 5--Expense payment fringe benefits 48

Subdivision A--Expense payment benefits 48

20.......... Expense payment benefits ................................................................. 48

20A....... Exemption--no-private-use declaration ............................................ 48

21.......... Exempt accommodation expense payment benefits ........................... 48

22.......... Exempt car expense payment benefits ............................................... 49

Subdivision B--Taxable value of expense payment fringe benefits 50

22A....... Taxable value of in-house expense payment fringe benefits .............. 50

23.......... Taxable value of external expense payment fringe benefits ............... 51

24.......... Reduction of taxable value--otherwise deductible rule ..................... 52

Division 6--Housing fringe benefits 61

Subdivision A--Housing benefits 61

25.......... Housing benefits ............................................................................... 61

Subdivision B--Taxable value of housing fringe benefits 61

26.......... Taxable value of non-remote housing fringe benefits ........................ 61

27.......... Determination of market value of housing right ................................ 65

28.......... Indexation factor for valuation purposes--non-remote housing ....... 66

Division 7--Living-away-from-home allowance fringe benefits 68

Subdivision A--Living-away-from-home allowance benefits 68

30.......... Living-away-from-home allowance benefits ..................................... 68

Subdivision B--Taxable value of living-away-from-home allowance fringe benefits 69

31.......... Taxable value of living-away-from-home allowance fringe benefits . 69

Division 8--Airline transport fringe benefits 70

Subdivision A--Airline transport benefits 70

32.......... Airline transport benefits ................................................................... 70

Subdivision B--Taxable value of airline transport fringe benefits 70

33.......... Taxable value of airline transport fringe benefits ............................... 70

34.......... Reduction of taxable value--otherwise deductible rule ..................... 71

Division 9--Board fringe benefits 73

Subdivision A--Board benefits 73

35.......... Board benefits ................................................................................... 73

Subdivision B--Taxable value of board fringe benefits 73

36.......... Taxable value of board fringe benefits .............................................. 73

37.......... Reduction of taxable value--otherwise deductible rule ..................... 73

Division 9A--Meal entertainment 75

Subdivision A--Meal entertainment 75

37A....... Key principle ..................................................................................... 75

37AA.... Division only applies if election made ............................................... 75

37AB.... Employee contributions to be excluded ............................................. 75

37AC.... Meal entertainment benefits ............................................................... 75

37AD.... Meaning of provision of meal entertainment .................................... 76

37AE..... Fringe benefits only arise if employer is provider ............................. 76

37AF..... No other fringe benefits arise if election made .................................. 76

37AG.... Some benefits still arise ..................................................................... 76

Subdivision B--50/50 split method of valuing meal entertainment 77

37B....... Key principle ..................................................................................... 77

37BA.... Taxable value using 50/50 split method ............................................ 77

Subdivision C--12 week register method 77

37C....... Key principle ..................................................................................... 77

37CA.... Election by employer ......................................................................... 77

37CB..... Taxable value using 12 week register method ................................... 78

37CC..... Choosing the 12 week period for a register ....................................... 78

37CD.... FBT years for which register is valid ................................................ 79

37CE..... Matters to be included in register ...................................................... 79

37CF..... False or misleading entries invalidate register ................................... 80

Division 10--Tax-exempt body entertainment fringe benefits 81

Subdivision A--Tax-exempt body entertainment benefits 81

38.......... Tax-exempt body entertainment benefits ........................................... 81

Subdivision B--Taxable value of tax-exempt body entertainment fringe benefits 81

39.......... Taxable value of tax-exempt body entertainment fringe benefits ....... 81

Division 10A--Car parking fringe benefits 82

Subdivision A--Car parking benefits 82

39A....... Car parking benefits .......................................................................... 82

39AA.... Anti-avoidance--fee on first business day not representative ........... 84

39AB.... When fees are not representative ...................................................... 84

39B....... When commercial parking stations are located within a 1 km radius of business premises or associated premises 84

Subdivision B--Taxable value of car parking fringe benefits 84

39C....... Taxable value of car parking fringe benefits--commercial parking station method 84

39D....... Taxable value of car parking fringe benefits--market value basis .... 85

39DA.... Taxable value of car parking fringe benefits--average cost method . 86

39E........ Fees charged by commercial parking stations for all-day parking ..... 87

Subdivision C--Statutory formula method--spaces 88

39F........ The key principle ............................................................................... 88

39FA..... Spaces method of calculating total taxable value of car parking fringe benefits 88

39FB..... Number of spaces exceeds number of employees ............................. 89

39FC..... Meaning of daily rate amount ........................................................... 91

39FD..... Meaning of availability period .......................................................... 91

39FE..... Meaning of relevant recipients contribution ..................................... 91

Subdivision D--12 week record keeping method 92

39G....... The key principle ............................................................................... 92

39GA.... Employer may elect to use 12 week record keeping method ............. 92

39GB.... Value of fringe benefits for year ....................................................... 92

39GC.... Meaning of total value of car parking benefits (register) .................. 92

39GD.... Meaning of car parking availability period ...................................... 93

39GE..... Choosing the 12 week period for a register ....................................... 93

39GF..... FBT years for which register is valid ................................................ 93

39GG.... Matters to be included in register ...................................................... 94

39GH.... Fraudulent entries invalidate register ................................................. 95

Division 11--Property fringe benefits 96

Subdivision A--Property benefits 96

40.......... Property benefits ............................................................................... 96

41.......... Exempt property benefits .................................................................. 96

Subdivision B--Taxable value of property fringe benefits 97

42.......... Taxable value of in-house property fringe benefits ........................... 97

43.......... Taxable value of external property fringe benefits ............................. 98

44.......... Reduction of taxable value--otherwise deductible rule ..................... 99

Division 12--Residual fringe benefits 105

Subdivision A--Residual benefits 105

45.......... Residual benefits ............................................................................. 105

46.......... Year of tax in which residual benefits taxed .................................... 105

47.......... Exempt residual benefits ................................................................. 106

47A....... Exemption--no-private-use declaration .......................................... 111

Subdivision B--Taxable value of residual fringe benefits 112

48.......... Taxable value of in-house non-period residual fringe benefits ........ 112

49.......... Taxable value of in-house period residual fringe benefits ............... 112

50.......... Taxable value of external non-period residual fringe benefits ......... 113

51.......... Taxable value of external period residual fringe benefits ................. 113

52.......... Reduction of taxable value--otherwise deductible rule ................... 114

Division 13--Miscellaneous exempt benefits 121

53.......... Motor vehicle fringe benefit fuel etc. to be exempt in certain cases . 121

54.......... Provision of food or drink to be exempt benefit in certain cases ..... 121

55.......... Benefits provided by certain international organisations to be exempt 122

56.......... Preservation of diplomatic and consular immunities ....................... 122

57.......... Exempt benefits--employees of religious institutions ..................... 122

57A....... Exempt benefits--public benevolent institutions, health promotion charities, some hospitals and public ambulance services ........................................................................................... 123

58.......... Exempt benefits--live-in residential care workers .......................... 124

58A....... Exempt benefits--employment interviews and selection tests ......... 125

58AA.... Exempt benefits--engagement of relocation consultant .................. 126

58B....... Exempt benefits--removals and storage of household effects as a result of relocation 127

58C....... Exempt benefits--sale or acquisition of dwelling as a result of relocation 129

58D....... Exempt benefits--connection or re-connection of certain utilities as a result of relocation 133

58E........ Exempt benefits--leasing of household goods while living away from home 134

58F........ Exempt benefits--relocation transport ............................................ 135

58G....... Exempt benefits--motor vehicle parking ........................................ 136

58GA.... Exempt benefits--small business car parking ................................. 137

58H....... Exempt benefits--newspapers and periodicals used for business purposes 138

58J........ Exempt benefits--compensable work-related trauma ...................... 139

58K....... Exempt benefits--in-house health care facilities ............................. 140

58L........ Exempt benefits--certain travel to obtain medical treatment ............ 140

58LA..... Exempt benefits--compassionate travel .......................................... 142

58M...... Exempt benefits--work-related medical examinations, work-related medical screening, work-related preventative health care, work-related counselling, migrant language training ............... 144

58N....... Exempt benefits--emergency assistance ......................................... 146

58P........ Exempt benefits--minor benefits .................................................... 146

58PA..... Exempt benefits--worker entitlement contributions ........................ 149

58PB..... Meaning of approved worker entitlement funds .............................. 149

58Q....... Exempt benefits--long service awards ........................................... 152

58R....... Exempt benefits--safety awards ..................................................... 153

58S........ Exempt benefits--trainees engaged under Australian Traineeship System 154

58T........ Exempt benefits--live-in domestic workers employed by religious institutions or by religious practitioners 154

58U....... Exempt benefits--live-in help for elderly and disadvantaged persons 155

58V....... Exempt benefits--food and drink for non-live-in domestic employees 156

58W...... Exempt benefits--deposits under the Small Superannuation Accounts Act 1995 157

58X....... Exempt benefits--provision of certain work related items .............. 158

58Y....... Exempt benefits--membership fees and subscriptions ................... 158

58Z........ Exempt benefits--taxi travel ........................................................... 159

58ZB..... Exempt benefits--approved student exchange programs ................ 159

58ZC..... Exempt benefits--remote area housing benefits .............................. 160

58ZD..... Exempt benefits--meals on working days ...................................... 162

Division 14--Reduction of taxable value of miscellaneous fringe benefits 163

59.......... Reduction of taxable value--remote area residential fuel ................ 163

60.......... Reduction of taxable value--remote area housing ........................... 165

60AA.... Guideline price for repurchase of remote area residential property .. 168

60A....... Reduction of taxable value--remote area holiday transport fringe benefits subject to ceiling 169

61.......... Reduction of taxable value--remote area holiday transport fringe benefits not subject to ceiling 172

61A....... Reduction of taxable value--overseas employment holiday transport 174

61B....... Reduction of taxable value of certain expense payment fringe benefits in respect of relocation transport 177

61C....... Reduction of taxable value--temporary accommodation relating to relocation 177

61D....... Reduction of taxable value of temporary accommodation meal fringe benefits 181

61E........ Reduction of taxable value of certain expense payment fringe benefits in respect of employment interviews or selection tests ................................................................................................. 182

61F........ Reduction of taxable value of certain expense payment fringe benefits associated with work-related medical examinations, work-related medical screenings, work-related preventative health care, work-related counselling or migrant language training ................................................................ 183

61G....... Reduction of taxable value of fringe benefits if certain deductions relating to payments to associates are not allowed ........................................................................................................ 185

62.......... Reduction of aggregate taxable value of certain fringe benefits ....... 185

63.......... Reduction of taxable value of living-away-from-home food fringe benefits 186

63A....... Reduction of taxable value in respect of entertainment component of certain fringe benefits 187

65A....... Reduction of taxable value--education of children of overseas employees 187

Division 14A--Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes 190

65CA.... Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes 190

65CB..... Amendment of assessments ............................................................ 193

Division 14B--Reducible fringe benefits relating to remote area home repurchase schemes 194

65CC..... Reducible fringe benefits relating to remote area home repurchase schemes 194

Division 15--Car substantiation rules for otherwise deductible provisions 195

65D....... Car substantiation rules ................................................................... 195

65E........ No compliance with substantiation rules in log book year of tax unless log book records and odometer records are maintained ....................................................................................... 195

65F........ No compliance with substantiation rules in non-log book year of tax unless log book records kept in previous log book year of tax ....................................................................................... 195

Part IIIA--Rebates of tax 197

65J........ Rebate for certain non-profit employers etc. .................................... 197

Part IV--Liability to tax 205

66.......... Liability to pay tax ........................................................................... 205

67.......... Arrangements to avoid or reduce fringe benefits tax ....................... 205

Part V--Returns and assessments 208

Division 1--Returns 208

68.......... Annual returns ................................................................................ 208

69.......... Further returns ................................................................................ 208

70.......... Keeping records of indirect tax transactions .................................... 208

70D....... Tax agent to give taxpayer copy of notice of assessment ................ 208

Division 2--Assessments 210

72.......... First return deemed to be an assessment ......................................... 210

73.......... Default assessments ........................................................................ 210

74.......... Amendment of assessments ............................................................ 211

75.......... Refund of amounts overpaid ........................................................... 212

76.......... Amended assessment to be an assessment ...................................... 212

77.......... Notice of assessment ....................................................................... 213

78.......... Validity of assessment .................................................................... 213

78A....... Objections ....................................................................................... 213

An Act relating to the assessment and collection of the tax imposed by the Fringe Benefits Tax Act 1986, and for related purposes

Notes to the Fringe Benefits Tax Assessment Act 1986

Note 1

The Fringe Benefits Tax Assessment Act 1986 as shown in this compilation comprises Act No. 39, 1986 amended as indicated in the Tables below.

The Fringe Benefits Tax Assessment Act 1986 was amended by the Workplace Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006 (No. 1) (SLI 2006 No. 50). The amendment is incorporated in this compilation.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

For application, saving or transitional provisions made by the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009, see Act No. 114, 2009.

All relevant information pertaining to application, saving or transitional provisions prior to 18 December 1996 is not included in this compilation. For subsequent information see Table A.

The Fringe Benefits Tax Assessment Act 1986 was modified by the Bankruptcy Rules (1968 No. 2 as amended). The modifications are not incorporated in this compilation.

The Fringe Benefits Tax Assessment Act 1986 was modified by the Banking (State Bank of South Australia and Other Matters) Act 1994. The modifications are not incorporated in this compilation.

The Fringe Benefits Tax Assessment Act 1986 was modified by the Bankruptcy Regulations (1996 No. 263 as amended). The modifications are not incorporated in this compilation.

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Fringe Benefits Tax Assessment Act 1986	39, 1986	24 June 1986	24 June 1986
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	S. 31 and Parts VII, VIII (ss. 45-56): (a) Remainder: 1 July 1986	--
Taxation Laws Amendment Act (No. 3) 1986	112, 1986	4 Nov 1986	4 Nov 1986	S. 46
Jurisdiction of Courts (Miscellaneous Amendments) Act 1987	23, 1987	26 May 1987	S. 3: 1 Sept 1987 (see Gazette 1987, No. S217) (b)	S. 4
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987	139, 1987	18 Dec 1987	18 Dec 1987	Ss. 61 and 62
as amended by
Taxation Laws Amendment Act 1988	11, 1988	26 Apr 1988	Part IX (ss. 49, 50): 18 Dec 1987 (c)	--
Taxation Laws Amendment Act (No. 2) 1988	78, 1988	24 June 1988	(see 78, 1988 below)	--
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987	145, 1987	18 Dec 1987	15 Jan 1988 (see s. 2)	--
Australian Airlines (Conversion to Public Company) Act 1988	6, 1988	9 Mar 1988	S. 69(1): Royal Assent (d)	--
Taxation Laws Amendment Act (No. 2) 1988	78, 1988	24 June 1988	Part II (ss. 3-6), Ss. 37, 39-53 and 55(15)-(25): 1 Nov 1988 (see Gazette 1988, No. S331) S. 14(2): 1 July 1988 S. 15: 22 Dec 1986 Part VI (ss. 62-64): 22 July 1986 Part VII (ss. 65, 66): 18 Dec 1987 Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 4) 1988	95, 1988	24 Nov 1988	Ss. 44(a) and 54(11): (e) Remainder: Royal Assent	S. 2 (am. by 107, 1989, s. 30) Ss. 9 and 10
as amended by
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	(see 107, 1989 below)	--
Taxation Laws Amendment (Tax File Numbers) Act 1988	97, 1988	25 Nov 1988	S. 12: 1 July 1989 (see Gazette 1989, No. S159) Remainder: 1 Jan 1989 (see s. 2(1) and Gazette 1988, No. S399)	--
Taxation Laws Amendment Act (No. 5) 1988	153, 1988	26 Dec 1988	Div. 6 of Part III (s. 43): 1 Jan 1989 Remainder: Royal Assent	S. 7
Higher Education Funding Act 1988	2, 1989	6 Jan 1989	Ss. 86 and 87: Royal Assent (f)	--
Taxation Laws Amendment Act 1989	11, 1989	16 Mar 1989	16 Mar 1989	Ss. 19 and 20
Taxation Laws Amendment Act (No. 2) 1989	97, 1989	30 June 1989	30 June 1989	S. 17
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	Part 6 (ss. 29, 30): (g) Remainder: Royal Assent	S. 7
Petroleum (Australia-Indonesia Zone of Cooperation) (Consequential Provisions) Act 1990	37, 1990	7 June 1990	18 Feb 1991 (see s. 2 and Gazette 1991, No. S47)	--
Taxation Laws Amendment Act (No. 3) 1990	58, 1990	16 June 1990	S. 11: 16 June 1990 (see s. 2(2)) S. 23: 4 Dec 1989 Part 5 (ss. 36-38): 11 May 1989 Remainder: Royal Assent	Ss. 7 and 8
Training Guarantee (Administration) Act 1990	60, 1990	16 June 1990	S. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990, No. S272) Remainder: 1 July 1990	--
Taxation Laws Amendment Act (No. 5) 1990	135, 1990	28 Dec 1990	Part 2 (ss. 3-5): Royal Assent (h)	S. 5
Taxation Laws Amendment Act 1991	48, 1991	24 Apr 1991	Part 2 (ss. 3-7): Royal Assent (I)	S. 7
Taxation Laws Amendment Act (No. 2) 1991	100, 1991	27 June 1991	Ss. 3, 5, 7, 10, 12 and 13: Royal Assent (j) Ss. 4, 6, 8, 9 and 11: 28 June 1991 (j)	Ss. 12 and 13
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	Ss. 5-8, 88, 123 and 124: Royal Assent (k) Ss. 113 and 114: 1 Mar 1992 (see Gazette 1992, No. GN7) (k)	Ss. 8, 114 and 124
Taxation Laws Amendment Act 1992	35, 1992	25 May 1992	25 May 1992	S. 5
Superannuation Guarantee (Consequential Amendments) Act 1992	92, 1992	30 June 1992	1 July 1992	--
Taxation Laws Amendment (Self Assessment) Act 1992	101, 1992	30 June 1992	30 June 1992	--
Sales Tax Amendment (Transitional) Act 1992	118, 1992	30 Sept 1992	28 Oct 1992	--
Taxation Laws Amendment Act (No. 4) 1992	191, 1992	21 Dec 1992	21 Dec 1992	--
Corporate Law Reform Act 1992	210, 1992	24 Dec 1992	Part 1 (ss. 1-3): Royal Assent Ss. 26(2) and 28(1): 1 Feb 1994 Ss. 29-173 and 177: 23 June 1993 (see Gazette 1993, No. S186) Remainder: 1 Feb 1993 (see Gazette 1993, No. S25)	--
Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992	223, 1992	24 Dec 1992	1 Apr 1994	S. 4
Taxation Laws Amendment (Car Parking) Act 1992	237, 1992	24 Dec 1992	24 Dec 1992	S. 7
Taxation Laws Amendment Act 1993	17, 1993	9 June 1993	Ss. 3-6: Royal Assent (l)	S. 5
Taxation Laws Amendment Act (No. 2) 1993	18, 1993	9 June 1993	Ss. 3-6: Royal Assent (m)	Ss. 5 and 6
Taxation (Deficit Reduction) Act (No. 1) 1993	57, 1993	27 Oct 1993	27 Oct 1993	Ss. 4, 7, 8 and 11
Taxation Laws Amendment Act (No. 3) 1993	118, 1993	24 Dec 1993	Ss. 7-12 and 176: Royal Assent (n) Div. 3 of Part 14 (ss. 180-182): (n)	Ss. 8, 10, 11, 176 and 182
Taxation Laws Amendment Act 1994	56, 1994	7 Apr 1994	Ss. 3-12: Royal Assent (o)	Ss. 4, 6, 7, 9, 10 and 12
Taxation Laws Amendment Act (No. 2) 1994	82, 1994	23 June 1994	Ss. 3-6 and 128-131: Royal Assent (p)	Ss. 4, 6, 128 and 131
Departure Tax Collection Amendment Act 1994	159, 1994	16 Dec 1994	16 Dec 1994	Ss. 3 and 18-20
Taxation Laws Amendment Act (No. 4) 1994	181, 1994	19 Dec 1994	Schedule 1 (items 22-85): 13 Oct 1994 Remainder: Royal Assent	Sch. 3 (items 1, 5) and Sch. 5 (items 1, 46(10))
Income Tax (International Agreements) Amendment Act 1995	22, 1995	29 Mar 1995	29 Mar 1995	--
Tax Law Improvement (Substantiation) Act 1995	30, 1995	7 Apr 1995	7 Apr 1995	--
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995	53, 1995	23 June 1995	1 July 1995	--
Taxation Laws Amendment Act (No. 1) 1995	120, 1995	25 Oct 1995	Schedule 2 (item 5): Royal Assent (q)	--
Taxation Laws Amendment (FBT Cost of Compliance) Act 1995	145, 1995	12 Dec 1995	12 Dec 1995	Sch. 1 (item 5), Sch. 2 (items 10, 11), Sch. 3 (item 4), Sch. 4 (item 8) and Sch. 5 (item 74)
Taxation Laws Amendment Act (No. 2) 1995	169, 1995	16 Dec 1995	Schedule 2 (item 9): Royal Assent (r)	Sch. 2 (items 11-15)
Law and Justice Legislation Amendment Act (No. 1) 1995	175, 1995	16 Dec 1995	16 Dec 1995	--
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 2 (items 58, 59): (s)	--
Taxation Laws Amendment Act (No. 2) 1996	76, 1996	18 Dec 1996	Schedule 5: Royal Assent (t)	Sch. 5 (item 2) [see Table A]
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	1 July 1997	--
Retirement Savings Accounts (Consequential Amendments) Act 1997	62, 1997	28 May 1997	2 June 1997 (see s. 2 and Gazette 1997, No. S202)	--
Tax Law Improvement Act 1997	121, 1997	8 July 1997	S. 4: Royal Assent (u) Schedule 4 (items 139, 140): (u) Schedule 10 (items 16-23): (u)	S. 4, Sch. 4 (item 140) and Sch. 10 (item 23) [see Table A]
Taxation Laws Amendment Act (No. 3) 1997	147, 1997	14 Oct 1997	Schedule 7: Royal Assent (v)	Sch. 7 (item 3) [see Table A]
Foreign Affairs and Trade Legislation Amendment Act 1997	150, 1997	17 Oct 1997	Schedule 2 (item 2): Royal Assent (w)	--
Taxation Laws Amendment Act (No. 4) 1997	174, 1997	21 Nov 1997	Schedule 7 (items 19-32): Royal Assent (x)	Sch. 7 (item 32(2)) [see Table A]
Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997	196, 1997	8 Dec 1997	Schedule 1 (item 11): 8 Dec 1997 (y)	--
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998	17, 1998	16 Apr 1998	16 Apr 1998	Sch. 1 (item 32) [see Table A]
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	Schedule 5 (items 1-15, 20): Royal Assent	Sch. 5 (item 20) [see Table A]
Taxation Laws Amendment Act (No. 3) 1998	47, 1998	23 June 1998	Schedule 8 (items 11, 12): Royal Assent (z)	Sch. 8 (item 12) [see Table A]
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Schedule 1 (items 1-11, 398, 399, 404, 405): 1 July 1999	Sch. 1 (items 398, 399, 404, 405) [see Table A]
Taxation Laws Amendment Act (No. 1) 1999	16, 1999	9 Apr 1999	Schedule 2, Schedule 3 (items 1-7, 12) and Schedule 12: Royal Assent (za)	Sch. 2 (item 2), Sch. 3 (item 12) and Sch. 12 (items 4, 5) [see Table A]
A New Tax System (Fringe Benefits Reporting) Act 1999	17, 1999	19 Apr 1999	Schedule 1 (items 1-16): Royal Assent (zb)	Sch. 1 (item 16) [see Table A]
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Schedule 7 (items 50-52): 1 July 1999 (see Gazette 1999, No. S283) (zc) Schedule 8: Royal Assent	S. 3(2)(e) (am. by 160, 2000, Sch. 4 [item 4]) Sch. 8 (items 22, 23) [see Table A]
as amended by
Financial Sector Legislation Amendment Act (No. 1) 2000	160, 2000	21 Dec 2000	Schedule 1 (item 21): Royal Assent Remainder: 18 Jan 2001	--
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999	83, 1999	8 July 1999	Schedule 10 (items 1-6, 68(1)): 1 July 2000 (zd)	S. 2(2) (am. by 172, 1999, Sch. 2 [item 1]) Sch. 10 (item 68(1)) [see Table A]
as amended by
Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999	172, 1999	10 Dec 1999	Schedule 2 (item 1): (zda)	--
Taxation Laws Amendment (CPI Indexation) Act 1999	102, 1999	16 July 1999	Schedule 1 (items 1, 2, 5): Royal Assent (ze) Schedule 1 (items 3, 4): 12 Dec 1995 (ze)	Sch. 1 (items 2, 5) [see Table A]
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (item 495): 5 Dec 1999 (see Gazette 1999, No. S584) (zf)	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Schedule 1 (items 6, 8, 70-78): 1 July 2000 Remainder: Royal Assent	S. 2(1A) (ad. by 179, 1999, Sch. 10 [item 19]) Sch. 1 (item 84) and Sch. 2 (item 140) [see Table A]
as amended by
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 10 (item 19): 22 Dec 1999 (zg)	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 2 (items 9-19, 130-136): (zh)	Sch. 2 (items 130-136) [see Table A]
Timor Gap Treaty (Transitional Arrangements) Act 2000	25, 2000	3 Apr 2000	Ss. 4-6 and Schedule 2 (item 33): (zi)	Ss. 4-6 [see Table A]
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 2 (items 1, 3, 4, 6-8, 11(1)): 1 Apr 2000 (zj) Schedule 2 (items 2, 5, 9, 10, 11(2)): 1 Apr 2001 (zj) Schedule 3 (items 7-10): (zj)	Sch. 2 (item 11) and Sch. 3 (item 9) [see Table A]
A New Tax System (Fringe Benefits ) Act 2000	52, 2000	30 May 2000	30 May 2000	Sch. 1 (item 30) [see Table A]
New Business Tax System (Alienation of Personal Services Income) Act 2000	86, 2000	30 June 2000	Schedule 1 (item 61): Royal Assent (zk)	--
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Schedule 2 (items 8, 8A, 9-12): (zl) Schedule 2 (items 148-157): 1 Apr 2001 (zl)	Sch. 1 (item 157) [see Table A]
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 71): Royal Assent	--
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Schedule 6 (item 4): (zm)	--
Family and Community Services (2000 Budget and Related Measures) Act 2000	138, 2000	24 Nov 2000	Schedule 2 (items 11, 12): 1 Jan 2001 (zn)	--
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	Ss. 4-14 and Schedule 3 (items 207-209): 15 July 2001 (see Gazette 2001, No. S285) (zo)	Ss. 4-14 [see Note 1]
Taxation Laws Amendment Act (No. 3) 2001	73, 2001	30 June 2001	Schedule 1 (items 69-78): 23 May 2001 Schedule 2 (items 48-52): 1 Jan 2001 Schedule 3 (items 34-36): 1 Apr 2001 Remainder: Royal Assent	Sch. 3 (item 8) [see Table A]
Taxation Laws Amendment (Superannuation Contributions) Act 2001	89, 2001	18 July 2001	18 July 2001	Sch. 1 (item 11(2)) [see Table A]
Financial Services Reform (Consequential Provisions) Act 2001	123, 2001	27 Sept 2001	Schedule 1 (item 237): 11 Mar 2002 (see Gazette 2001, No. GN42) (zp)	--
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001	146, 2001	1 Oct 2001	S. 4 and Schedule 4 (items 33-40): 15 Dec 2001 (zq)	S. 4 [see Table A]
Taxation Laws Amendment Act (No. 2) 2001	167, 2001	1 Oct 2001	Schedule 1 and Schedule 4 (items 1-4): Royal Assent (zr)	Sch. 1 (item 2) and Sch. 4 (item 4) [see Table A]
Taxation Laws Amendment Act (No. 5) 2001	168, 2001	1 Oct 2001	Schedule 2: 1 July 2000 Remainder: Royal Assent	Sch. 1 (items 8, 9) and Sch. 5 (item 3) [see Table A]
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 2, 3): (zs)	--
Taxation Laws Amendment (Venture Capital) Act 2002	136, 2002	19 Dec 2002	Schedule 3 (item 1): Royal Assent	--
Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003	10, 2003	2 Apr 2003	Schedule 1 (items 1-52, 54-75, 78-82): 20 May 2002 Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 4) 2003	66, 2003	30 June 2003	Schedule 7 (items 1-5): Royal Assent	Sch. 7 (item 5) [see Table A]
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 9 (items 5, 18, 19): 1 Sept 2003	Sch. 9 (items 18, 19) [see Table A]
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Schedule 2 (items 17, 18): Royal Assent	Sch. 2 (item 18) [see Table A]
Taxation Laws Amendment Act (No. 8) 2003	107, 2003	21 Oct 2003	Schedule 4: Royal Assent	Sch. 4 (item 3) [see Table A]
Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003	122, 2003	5 Dec 2003	Schedule 2 (items 14, 15): Royal Assent	Sch. 2 (item 15) [see Table A]
Taxation Laws Amendment Act (No. 5) 2003	142, 2003	17 Dec 2003	Schedule 5: Royal Assent	Sch. 5 (item 8) [see Table A]
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003	150, 2003	19 Dec 2003	Schedule 2 (item 103): (zt)	--
Taxation Laws Amendment Act (No. 2) 2004	20, 2004	23 Mar 2004	Schedule 6: 1 July 2000 Remainder: Royal Assent	Sch. 3 (item 5) [see Table A]
Tax Laws Amendment (2004 Measures No. 2) Act 2004	83, 2004	25 June 2004	Schedule 4 and Schedule 8 (items 1-3, 5-8): Royal Assent Schedule 8 (item 4): (zu)	S. 2(1) (am. by 58, 2006, Sch. 7 [item 212]) Sch. 4 (item 2) and Sch. 8 (item 8) [see Table A]
as amended by
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (item 212): (zua)	--
Tax Laws Amendment (2004 Measures No. 1) Act 2004	95, 2004	29 June 2004	Schedule 10 (items 18-27, 43, 44(3)): 1 July 2005	Sch. 10 (items 43, 44(3)) [see Table A]
Tax Laws Amendment (2004 Measures No. 3) Act 2004	105, 2004	30 June 2004	Schedule 2: 1 Apr 2004	Sch. 2 (item 4) [see Table A]
Tax Laws Amendment (2004 Measures No. 6) Act 2005	23, 2005	21 Mar 2005	Schedule 7: Royal Assent	Sch. 7 (item 6) [see Table A]
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Schedule 4 and Schedule 10 (items 16-18): Royal Assent Schedule 10 (item 246): 1 Apr 2001	Sch. 4 (item 3) and Sch. 10 (item 18) [see Table A]
Tax Laws Amendment (2005 Measures No. 3) Act 2005	63, 2005	26 June 2005	Schedule 4: (zv) Remainder: Royal Assent	Sch. 4 (item 3) [see Table A]
New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005	64, 2005	26 June 2005	Schedule 4 (items 1, 37): Royal Assent	Sch. 4 (item 37) [see Table A]
Tax Laws Amendment (2005 Measures No. 1) Act 2005	77, 2005	29 June 2005	29 June 2005	Sch. 1 (item 5) [see Table A]
Tax Laws Amendment (2005 Measures No. 2) Act 2005	78, 2005	29 June 2005	29 June 2005	Sch. 8 (item 3) [see Table A]
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005	161, 2005	19 Dec 2005	Schedule 2 (items 2, 32): Royal Assent	Sch. 2 (item 32) [see Table A]
Tax Laws Amendment (2006 Measures No. 1) Act 2006	32, 2006	6 Apr 2006	6 Apr 2006	--
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 32-34, 239, 240): Royal Assent	--
Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Schedule 8 (items 1-3): Royal Assent	Sch. 8 (item 3) [see Table A]
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 1 (items 1, 4), Schedule 2 (items 81-112, 1017, 1020, 1021), Schedule 5 (items 119-123) and Schedule 6 (items 1, 5-11): Royal Assent	Sch. 6 (items 1, 5-11) [see Table A]
Tax Laws Amendment (2006 Measures No. 5) Act 2006	110, 2006	23 Oct 2006	Schedule 1: 1 Apr 2007 Remainder: Royal Assent	Sch. 1 (item 7) [see Table A]
Statute Law Revision Act 2007	8, 2007	15 Mar 2007	Schedule 1 (item 14): (zw) Schedule 4 (item 16): Royal Assent	--
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007	15 Mar 2007	Schedule 5 (items 1-5, 36): Royal Assent	Sch. 5 (item 36) [see Table A]
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	Schedule 1 (items 17-21, 406(1)-(3)): (zx)	Sch. 1 (item 406(1)-(3)) [see Table A]
Tax Laws Amendment (2007 Measures No. 1) Act 2007	56, 2007	12 Apr 2007	12 Apr 2007	Sch. 3 (item 39) [see Table A]
Tax Laws Amendment (2007 Measures No. 3) Act 2007	79, 2007	21 June 2007	Schedule 1 (items 30-32, 43(1)-(3)): Royal Assent	Sch. 1 (item 43(1)-(3)) [see Table A]
Tax Laws Amendment (Small Business) Act 2007	80, 2007	21 June 2007	21 June 2007	Sch. 5 (items 6, 7) [see Table A]
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 1 (items 9-17, 222, 225, 226) and Schedule 7 (items 7, 8, 104(1)): Royal Assent	Sch. 1 (items 222, 225, 226) and Sch. 7 (item 8) [see Table A]
Tax Laws Amendment (Budget Measures) Act 2008	59, 2008	30 June 2008	Schedule 1 (items 1-5): Royal Assent	Sch. 1 (items 3, 5) [see Table A]
First Home Saver Accounts (Further Provisions) Amendment Act 2008	92, 2008	30 Sept 2008	Schedule 1 (items 4, 26): 1 Oct 2008	Sch. 1 (item 26) [see Table A]
Tax Laws Amendment (2008 Measures No. 4) Act 2008	97, 2008	3 Oct 2008	Schedule 3 (items 2-4): Royal Assent	Sch. 3 (item 4) [see Table A]
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008	144, 2008	9 Dec 2008	Schedule 14 (items 3-6): 10 Dec 2008	Sch. 14 (item 6) [see Table A]
Tax Laws Amendment (2008 Measures No. 5) Act 2008	145, 2008	9 Dec 2008	Schedule 4 (items 1-75): Royal Assent	Sch. 4 (items 9, 23, 32, 41) [see Table A]
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Schedule 4 (items 2-5): Royal Assent	Sch. 4 (item 4) [see Table A]
Fair Work (State Referral and Consequential and Other Amendments) Act 2009	54, 2009	25 June 2009	Schedule 18 (item 5): (zy)	--
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Schedule 5 (items 19, 20, 288-305): Royal Assent	Sch. 5 (item 305) [see Table A]
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009	114, 2009	16 Nov 2009	Schedule 1 (items 3, 4) and Schedule 2: (zz)	Sch. 2 [see Note 1]
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009	133, 2009	14 Dec 2009	Schedule 1 (items 8, 86, 87): 14 Dec 2009	Sch. 1 (items 86, 87) [see Table A]
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	Schedule 6 (item 16): Royal Assent	--
Paid Parental Leave (Consequential Amendments) Act 2010	105, 2010	14 July 2010	Schedule 1 (item 36) and Schedule 2 (items 1, 2): 1 Oct 2010 (see s. 2(1))	Sch. 2 (items 1, 2) [see Table A]
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Schedule 2 (items 29, 30): 17 Dec 2010	--
Human Services Legislation Amendment Act 2011	32, 2011	25 May 2011	Schedule 4 (items 114, 115): 1 July 2011	--
Tax Laws Amendment (2011 Measures No. 2) Act 2011	41, 2011	27 June 2011	Schedule 5 (items 4-8, 13): 28 June 2011 Schedule 5 (item 375): Royal Assent	Sch. 5 (item 13) [see Table A]
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Schedule 2 (items 641, 642) and Schedule 3 (items 10, 11): 27 Dec 2011	Sch. 3 (items 10, 11) [see Table A]
Tax Laws Amendment (2011 Measures No. 5) Act 2011	62, 2011	29 June 2011	Schedule 5 (items 1-9): Royal Assent Schedule 5 (items 10-12): [see Note 2]	Sch. 5 (items 8, 9) [see Table A]
Tax Laws Amendment (2011 Measures No. 6) Act 2011	129, 2011	3 Nov 2011	Schedule 2 (items 1-9): Royal Assent Schedule 2 (item 10): 27 Dec 2011 (see s. 2(1))	Sch. 2 (item 9) [see Table A]

(a) Subsection 2(2) of the Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 provides as follows:

(2) Section 31 and Parts VII and VIII (sections 45-56) shall come into operation, or shall be deemed to have come into operation, immediately after the Fringe Benefits Tax Assessment Act 1986 comes into operation.

The Fringe Benefits Tax Assessment Act 1986 came into operation on 24 June 1986.

(b) The Fringe Benefits Tax Assessment Act 1986 was amended by section 3 only of the Jurisdiction of Courts (Miscellaneous Amendments) Act 1987, subsection 2(2) of which provides as follows:

(2) The amendments made by this Act to an Act specified in the Schedule shall come into operation on such day as is fixed by Proclamation in relation to those amendments.

(c) The Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 was amended by Part IX (sections 49 and 50) only of the Taxation Laws Amendment Act 1988, subsection 2(6) of which provides as follows:

(6) Part IX shall be deemed to have come into operation on the commencement of the Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987.

(d) The Fringe Benefits Tax Assessment Act 1986 was amended by subsection 69(1) only of the Australian Airlines (Conversion to Public Company) Act 1988, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(e) Subsection 2(2) of the Taxation Laws Amendment Act (No. 4) 1988 provides as follows:

(2) Paragraph 44(a) and subsection 54(11) commence immediately after the commencement of the Taxation Laws Amendment Act 1989.

The Taxation Laws Amendment Act 1989 came into operation on 16 March 1989.

(f) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 86 and 87 only of the Higher Education Funding Act 1988, subsection 2(1) of which provides as follows:

(1) Chapters 1, 2, 3, 4, 6 and 7 commence on the day on which this Act receives the Royal Assent.

(g) Subsection 2(2) of the Taxation Laws Amendment Act (No. 3) 1989 provides as follows:

(2) Part 6 shall be taken to have commenced immediately after the Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent.

The Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent on 24 November 1988.

(h) The Fringe Benefits Tax Assessment Act 1986 was amended by Part 2 (sections 3-5) only of the Taxation Laws Amendment Act (No. 5) 1990, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(i) The Fringe Benefits Tax Assessment Act 1986 was amended by Part 2 (sections 3-7) only of the Taxation Laws Amendment Act 1991, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(j) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-13 only of the Taxation Laws Amendment Act (No. 2) 1991, subsections 2(1) and (2) of which provide as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(2) Sections 4, 6, 8, 9 and 11 commence on the day after the day on which this Act receives the Royal Assent.

(k) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 5-8, 88, 113, 123 and 124 only of the Taxation Laws Amendment Act (No. 3) 1991, subsections 2(1) and (10) of which provide as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(10) Subject to subsection (11), sections 112 to 117 (inclusive) commence on a day to be fixed by Proclamation.

(l) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-6 only of the Taxation Laws Amendment Act 1993, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(m) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-6 only of the Taxation Laws Amendment Act (No. 2) 1993, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(n) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 7-12, 176 and Division 3 of Part 14 (sections 180-182) only of the Taxation Laws Amendment Act (No. 3) 1993, subsections 2(1) and (5) of which provide as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(5) Division 3 of Part 14 commences immediately after the commencement of the Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992.

The Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992 came into operation on 1 April 1994.

(o) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-12 only of the Taxation Laws Amendment Act 1994, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(p) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-6 and 128-131 only of the Taxation Laws Amendment Act (No. 2) 1994, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(q) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 5) only of the Taxation Laws Amendment Act (No. 1) 1995, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(r) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 9) only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(s) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 58 and 59) only of the Statute Law Revision Act 1996, subsection 2(2) of which provides as follows:

(2) Each item in Schedule 2 commences or is taken to have commenced (as the case requires) at the time specified in the note at the end of the item.

Item 58 is taken to have commenced immediately after the commencement of the Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987.

The Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 came into operation on 18 December 1987.

Item 59 is taken to have commenced immediately after the commencement of the Fringe Benefits Tax Assessment Act 1986.

The Fringe Benefits Tax Assessment Act 1986 came into operation on 24 June 1986.

(t) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 5 only of the Taxation Laws Amendment Act (No. 2) 1996, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(u) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 4 (item 139) and Schedule 10 (items 16-22) only of the Tax Law Improvement Act 1997, subsections 2(1)-(3) of which provide as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(2) Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.

(3) Each of the other Schedules (except Schedule 12) commences immediately after the commencement of the immediately preceding Schedule.

(v) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 7 only of the Taxation Laws Amendment Act (No. 3) 1997, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(w) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 2) only of the Foreign Affairs and Trade Legislation Amendment Act 1997, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(x) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 7 (items 19-32) only of the Taxation Laws Amendment Act (No. 4) 1997, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(y) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 11) only of the Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997, subsection 2(5) of which provides as follows:

(5) Items 11, 17, 18, 19, 20, 21 and 41 of Schedule 1 commence on the commencement of the Child Care Payments Act 1997.

(z) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 8 (items 11 and 12) only of the Taxation Laws Amendment Act (No. 3) 1998, subsection 2(1) of which provides as follows:

(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(za) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 , Schedule 3 (items 1-7) and Schedule 12 only of the Taxation Laws Amendment Act (No. 1) 1999, subsection 2(1) of which provides as follows:

(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(zb) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 1 and 2) only of the A New Tax System (Fringe Benefits Reporting) Act 1999, subsection 2(1) of which provides as follows:

(1) This Act commences on the day on which it receives the Royal Assent.

(zc) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 7 (items 50-52) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(2)(e) and (16) of which provide as follows:

(2) The following provisions commence on the transfer date:

(e) subject to subsection (12), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).

(16) The Governor-General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.

(zd) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 10 (items 1-6) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, subsection 2(2) of which provides as follows:

(2) Schedule 1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8 and 9, Schedule 10 (other than items 22, 63, 66 and 67) and Schedule 11 (items 3 and 4 only) commence, or are taken to have commenced, on the commencement of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999.

Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 commenced on 1 July 2000.

(zda) The A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, was amended by Schedule 2 (item 1) only of the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999, subsection 2(4) of which provides as follows:

(4) Schedule 2 commences, or is taken to have commenced, immediately after the commencement of section 2 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999.

Section 2 commenced on 8 July 1999.

(ze) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (items 1, 3 and 4) only of the Taxation Laws Amendment (CPI Indexation) Act 1999, subsections 2(1) and (2) of which provide as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(2) Items 3 and 4 of Schedule 1 are taken to have commenced on the day on which the Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 received the Royal Assent.

(zf) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 495) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

(1) In this Act, commencing time means the time when the Public Service Act 1999 commences.

(2) Subject to this section, this Act commences at the commencing time.

(zg) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (item 19) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(11) of which provides as follows:

(11) Subsection 2(1A) of the A New Tax System (Pay As You Go) Act 1999 (inserted by item 19 of Schedule 10 to this Act) commences, or is taken to have commenced, at the commencement of section 1 of that Act.

(zh) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 9-19) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.

Section 1 commenced on 22 December 1999.

(zi) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 33) only of the Timor Gap Treaty (Transitional Arrangements) Act 2000, subsection 2(2) of which provides as follows:

(2) Sections 3 to 7 and Schedules 1 and 2 (other than items 18 to 25 of Schedule 2) are taken to have commenced at the transition time. [see Table A]

(zj) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 1-10) and Schedule 3 (items 7, 8 and 10) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsections 2(1)-(3) of which provide as follows:

(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.

(2) Schedule 2 (except items 2, 5, 9 and 10 and subitem 11(2)) commences on 1 April 2000.

(3) Items 2, 5, 9 and 10, and subitem 11(2), of Schedule 2 commence on 1 April 2001.

Section 1 commenced on 22 December 1999.

(zk) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 61) only of the New Business Tax System (Alienation of Personal Services Income) Act 2000, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(zl) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 8, 8A,
9-12 and 148-156) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsections 3(1) and (3) of which provide as follows:

(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1-1 of the A New Tax System (Goods and Services Tax) Act 1999.

(3) Part 4 of Schedule 2 commences, or is taken to have commenced, on 1 April 2001.

Section 1-1 of the A New Tax System (Goods and Services Tax) Act 1999 commenced on 1 July 2000.

(zm) Subsection 2(1) (item 11) of the Taxation Laws Amendment Act (No. 3) 2003 provides as follows:

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
11. Schedule 6, item 4	Immediately after the time specified in the A New Tax System (Tax Administration) Act (No. 2) 2000 for the commencement of item 8A of Schedule 2 to that Act	1 July 2000

(zn) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 11 and 12) only of the Family and Community Services (2000 Budget and Related Measures) Act 2000, subsection 2(2)(b) of which provides as follows:

(2) The following provisions:

(b) Schedules 2 and 3;

commence on 1 January 2001.

(zo) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 3 (items 207-209) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:

(3) Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.

(zp) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 237) only of the Financial Services Reform (Consequential Provisions) Act 2001, subsections 2(1) and (6) of which provide as follows:

(1) In this section:

FSR commencement means the commencement of item 1 of Schedule 1 to the Financial Services Reform Act 2001.

(6) Subject to subsections (7) to (17), the other items of Schedule 1 commence on the FSR commencement.

(zq) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 4 (items 33-40) only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code.

(zr) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 and Schedule 4 (items 1-3) only of the Taxation Laws Amendment Act (No. 2) 2001, subsection 2(1) of which provides as follows:

(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(zs) Subsection 2(1) (item 20) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)	Commencement	Date/Details
20. Schedule 12, items 2 and 3	Immediately after item 11 of Schedule 8 to the Taxation Laws Amendment Act (No. 3) 1998 commenced	23 June 1998

(zt) Subsection 2(1) (item 8) of the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 provides as follows:

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)	Commencement	Date/Details
8. Schedule 2, items 95 to 103	The later of: (a) 1 January 2004; and (b) immediately after the commencement of sections 1-10 to 238-15 of the Higher Education Support Act 2003.	1 January 2004

Provision(s)

Commencement

Date/Details

8. Schedule 2, items 95 to 103

The later of:

(a) 1 January 2004; and

(b) immediately after the commencement of sections 1-10 to 238-15 of the Higher Education Support Act 2003.

1 January 2004

(zu) Subsection 2(1) (item 19) of the Tax Laws Amendment (2004 Measures No. 2) Act 2004 as amended by the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:

Provision(s)	Commencement	Date/Details
19. Schedule 8, item 4	Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004.	1 July 2005

(zua) Subsection 2(1) (item 23) of the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:

Provision(s)	Commencement	Date/Details
23. Schedule 7, items 211 and 212	Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004.	1 July 2005

(zv) Subsection 2(1) (item 3) of the Tax Laws Amendment (2005 Measures No. 3) Act 2005 provides as follows:

Provision(s)	Commencement	Date/Details
3. Schedule 4	Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004.	1 July 2005

(zw) Subsection 2(1) (item 11) of the Statute Law Revision Act 2007 provides as follows:

Provision(s)	Commencement	Date/Details
11. Schedule 1, item 14	Immediately after the commencement of item 1 of Schedule 7 to the Taxation Laws Amendment Act (No. 4) 2003.	30 June 2003

(zx) Subsection 2(1) (item 2) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:

Provision(s)	Commencement	Date/Details
2. Schedule 1	Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007.	15 March 2007

(zy) Subsection 2(1) (item 41) of the Fair Work (State Referral and Consequential and Other Amendments) Act 2009 provides as follows:

Provision(s)	Commencement	Date/Details
41. Schedule 18	Immediately after the commencement of Part 2-4 of the Fair Work Act 2009.	1 July 2009

(zz) Subsection 2(1) (items 2 and 4) of the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 provides as follows:

Provision(s)	Commencement	Date/Details
2. Schedule 1, Part 1	Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009.	1 March 2010
4. Schedule 2	Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009.	1 March 2010

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Part I
S. 2A ..................................	ad. No. 146, 2001
Part II
Note to s. 3......................... ........................................	ad. No. 145, 2010
S. 5 .....................................	am. No. 48, 1986; No. 97, 1988; No. 146, 2001; No. 122, 2003
	rep. No. 145, 2010
Part IIA
Part IIA................................	ad. No. 17, 1999
Division 1
S. 5A...................................	ad. No. 17, 1999
Subhead. to s. 5B(1)..........	ad. No. 52, 2000
Subhead. to s. 5B(2)..........	ad. No. 52, 2000
S. 5B...................................	ad. No, 17, 1999
	am. No. 52, 2000; No. 142, 2003; No. 83, 2004
Division 2
S. 5C...................................	ad. No. 17, 1999
	am. No. 52, 2000; No. 14, 2009
Note to s. 5C......................	rep. No. 52, 2000
Division 3
S. 5D...................................	ad. No. 17, 1999
S. 5E...................................	ad. No. 17, 1999
	am. No. 52, 2000; No. 80, 2006
S. 5F...................................	ad. No. 17, 1999
Part III
Division 2
Subdivision A
S. 7......................................	am. No. 17, 1999
S. 8 .....................................	am. No. 139, 1987; No. 145, 1995; No. 86, 2000
Subdivision B
S. 9 .....................................	am. No. 139, 1987; No. 145, 1995; No. 178, 1999; No. 62, 2011
S. 10 ...................................	am. No. 139, 1987 (as am. by No. 78, 1988); No. 11, 1989; No. 145, 1995; No. 41, 1998; No. 88, 2009
S. 10A.................................	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995; No. 41, 1998
S. 10B.................................	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995
S. 10C ................................	ad. No. 139, 1987
	am. No. 11, 1989
	rep. No. 145, 1995
S. 11 ...................................	am. No. 139, 1987; No. 178, 1999; No. 107, 2003; No. 143, 2007
S. 12....................................	rs. No. 178, 1999
Division 3
Subdivision B
S. 15 ...................................	am. No. 139, 1987
Division 4
Subdivision A
Note to s. 16(1) .................	ad. No. 79, 2007
S. 17 ...................................	am. No. 139, 1987
Subdivision B
S. 18 ...................................	am. No. 139, 1987
S. 19 ...................................	am. No. 139, 1987; No. 11, 1989; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 178, 1999; No. 101, 2006; No. 143, 2007; No. 145, 2008
Division 5
Subdivision A
S. 20A ................................	ad. No. 145, 1995
S. 21 ...................................	am. No. 139, 1987
S. 22 ...................................	am. No. 139, 1987; No. 30, 1995; No. 39, 1997
Subdivision B
S. 22A ................................	ad. No. 139, 1987
S. 23 ...................................	am. No. 139, 1987
S. 24 ...................................	am. No. 139, 1987; No. 11, 1989; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 41, 1998; No. 178, 1999; No. 101, 2006; No. 143, 2007; No. 145, 2008
Division 6
Subdivision B
S. 26 ...................................	am. No. 139, 1987; No. 178, 1999; No. 52, 2000
S. 28 ...................................	am. No. 139, 1987; No. 100, 1991
S. 29 ...................................	am. No. 139, 1987; No. 178, 1999
	rep. No. 52, 2000
S. 29A ................................	ad. No. 139, 1987
	am. No. 43, 1996
	rep. No. 52, 2000
Division 7
Subdivision A
S. 30 ...................................	am. No. 139, 1987; No. 216, 1991
Subdivision B
S. 31 ...................................	am. No. 139, 1987; No. 216, 1991
Division 8
Subdivision B
S. 34 ...................................	am. No. 139, 1987; No. 30, 1995; No. 39, 1997; No. 101, 2006
Division 9
Subdivision B
S. 37 ...................................	am. No. 139, 1987; No. 17, 1993; No. 30, 1995; No. 39, 1997; No. 101, 2006
Division 9A
Div. 9A of Part III ...............	ad. No. 145, 1995
Subdivision A
Ss. 37A, 37AA-37AG.........	ad. No. 145, 1995
Subdivision B
S. 37B.................................	ad. No. 145, 1995
S. 37BA ..............................	ad. No. 145, 1995
	am. No. 41, 1998
Note to s. 37BA .................	am. No. 17, 1999
Subdivision C
Ss. 37C, 37CA....................	ad. No. 145, 1995
S. 37CB...............................	ad. No. 145, 1995
Note to s. 37CB(1).............	am. No. 17, 1999
Ss. 37CC, 37CD.................	ad. No. 145, 1995
S. 37CE ..............................	ad. No. 145, 1995
	am. No. 121, 1997; No. 41, 1998
Heading to s. 37CF...........	am. No. 41, 1998
S. 37CF ..............................	ad. No. 145, 1995
Division 10
Subdivision B
S. 39 ...................................	am. No. 139, 1987
Division 10A
Div. 10A of Part III .............	ad. No. 237, 1992
Subdivision A
S. 39A ................................	ad. No. 237, 1992
	am. No. 145, 1995; No. 102, 1999
S. 39AA ..............................	ad. No. 145, 1995
	am. No. 102, 1999
S. 39AB...............................	ad. No. 145, 1995
S. 39B ................................	ad. No. 237, 1992
Subdivision B
Ss. 39C, 39D .....................	ad. No. 237, 1992
	am. No. 145, 1995
S. 39DA ..............................	ad. No. 145, 1995
	am. No. 102, 1999
S. 39E ................................	ad. No. 237, 1992
	am. No. 145, 1995
Subdivision C
Subdiv. C of Div. 10A of ... Part III	ad. No. 145, 1995
Ss. 39F, 39FA-39FE .........	ad. No. 145, 1995
Subdivision D
Subdiv. D of Div. 10A of ... Part III	ad. No. 145, 1995
Ss. 39G, 39GA-39GH .......	ad. No. 145, 1995
Division 11
Subdivision A
S. 41....................................	am. No. 59, 2008
Subdivision B
S. 42....................................	am. No. 88, 2009
S. 44 ...................................	am. No. 139, 1987; No. 153, 1988; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 41, 1998; No. 178, 1999; No. 101. 2006; No. 143, 2007; No. 145, 2008
Division 12
Subdivision A
S. 47 ...................................	am. No. 139, 1987; No. 135, 1990; No. 18, 1993; No. 196, 1997; Nos. 83 and 178, 1999; No. 138, 2000; No. 167, 2001; No. 88, 2009; No. 129, 2011
S. 47A ................................	ad. No. 145, 1995
Subdivision B
S. 52 ...................................	am. No. 139, 1987; No. 153, 1988; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 41,1998; No. 178, 1999; No. 101, 2006; No. 143, 2007; No. 145, 2008
Division 13
Heading to Div. 13 of ....... Part III	am. No. 139, 1987
S. 55....................................	am. No. 150, 1997
S. 57 ...................................	am. No. 139, 1987
Heading to s. 57A..............	am. No. 52, 2000; Nos. 83 and 95, 2004
S. 57A ................................	rs. No. 139, 1987
	am. No. 52, 2000; No. 167, 2001; No. 142, 2003; Nos. 83 and 95, 2004
S. 58 ...................................	am. No. 139, 1987
S. 58A ................................	ad. No. 139, 1987
	am. No. 30, 1995; No. 39, 1997
S. 58AA...............................	ad. No. 77, 2005
S. 58B.................................	ad. No. 139, 1987
S. 58C.................................	ad. No. 139, 1987
	am. No. 23, 2005
Ss. 58D, 58E.......................	ad. No. 139, 1987
S. 58F ................................	ad. No. 139, 1987
	am. No. 30, 1995; No. 39, 1997
S. 58G ................................	ad. No. 139, 1987
	am. No. 237, 1992; No. 145, 1995
S. 58GA..............................	ad. No. 16, 1999
	am. No. 80, 2007
Ss. 58H, 58J, 58K ..............	ad. No. 139, 1987
S. 58L .................................	ad. No. 139, 1987
	am. No. 56, 1994
S. 58LA ..............................	ad. No. 11, 1989
S. 58M ................................	ad. No. 139, 1987
	am. No. 30, 1995; No. 39, 1997
S. 58N.................................	ad. No. 139, 1987
S. 58P.................................	ad. No. 139, 1987
	am. No. 76, 1996; No. 110, 2006
S. 58PA...............................	ad. No. 66, 2003
	am. No. 78, 2005
S. 58PB...............................	ad. No. 66, 2003
	am. No. 58, 2006; Nos. 8 and 15, 2007; No. 14, 2009; No. 41, 2011
S. 58PC...............................	ad. No. 66, 2003
	am. No. 105, 2004; No. 78, 2005
	rep. No. 41, 2011
S. 58Q ................................	ad. No. 139, 1987
	am. No. 41, 2005
Ss. 58R-58U .....................	ad. No. 139, 1987
S. 58V ................................	ad. No. 139, 1987
	am. No. 144, 2008
S. 58W ...............................	ad. No. 53, 1995
S. 58X ................................	ad. No. 145, 1995
	am. No. 77, 2005; No. 59, 2008
S. 58Y ................................	ad. No. 145, 1995
S. 58Z.................................	ad. No. 145, 1995
	am. No. 16, 1999
S. 58ZA...............................	ad. No. 147, 1997
	rep. No. 52, 2000
S. 58ZB...............................	ad. No. 16, 1999
S. 58ZC...............................	ad. No. 52, 2000
	am. Nos. 41 and 77, 2005
S. 58ZD...............................	ad. No. 52, 2000
Division 14
Heading to Div. 14 of ....... Part III	ad. No. 139, 1987
S. 59 ...................................	am. No. 139, 1987 (as am. by No. 11, 1988); No. 147, 1997; No. 52, 2000
S. 60 ...................................	am. No. 139, 1987; No. 95, 1988
S. 60AA ..............................	ad. No. 95, 1988
S. 60A ................................	ad. No. 139, 1987
	am. No. 11, 1989; No. 30, 1995; No. 39, 1997
S. 61 ...................................	am. No. 139, 1987; No. 11, 1989; No. 30, 1995; No. 39, 1997
Ss. 61A, 61B.......................	ad. No. 139, 1987
	am. No. 11, 1989; No. 100, 1991; No. 57, 1993; No. 30, 1995; No. 39, 1997
S. 61C ................................	ad. No. 139, 1987
	am. No. 100, 1991; No. 57, 1993; No. 178, 1999
S. 61D ................................	ad. No. 139, 1987
	am. No. 100, 1991; No. 57, 1993
Ss. 61E, 61F ......................	ad. No. 139, 1987
	am. No. 11, 1989; No. 100, 1991; No. 57, 1993; No. 30, 1995; No. 39, 1997
S. 61G ................................	ad. No. 20, 2004
S. 62 ...................................	am. No. 139, 1987; No. 178, 1999; No. 110, 2006
S. 63 ...................................	am. No. 139, 1987; No. 100, 1991; No. 57, 1993
S. 63A ................................	ad. No. 82, 1994
	am. No. 121, 1997
S. 64 ...................................	rep. No. 57, 1993
S. 64A ................................	ad. No. 2, 1989
	rep. No. 57, 1993
S. 65 ...................................	rep. No. 57, 1993
S. 65A ................................	ad. No. 139, 1987
	am. No. 100, 1991; No. 57, 1993
Ss. 65B, 65C ......................	ad. No. 139, 1987
	rep. No. 100, 1991
S. 65CAA ...........................	ad. No. 100, 1991
	rep. No. 57, 1993
Division 14A
Div. 14A of Part III .............	ad. No. 95, 1988
S. 65CA ..............................	ad. No. 95, 1988
	am. No. 58, 1990
S. 65CB ..............................	ad. No. 95, 1988
Division 14B
Div. 14B of Part III .............	ad. No. 95, 1988
S. 65CC .............................	ad. No. 95, 1988
Division 15
Div. 15 of Part III ...............	ad. No. 139, 1987
S. 65D ................................	ad. No. 139, 1987
S. 65E.................................	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995; No. 41, 1998
S. 65F ................................	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995
Ss. 65G, 65H .....................	ad. No. 139, 1987
	am. No. 11, 1989
	rep. No. 145, 1995
Part IIIA
Part IIIA ..............................	ad. No. 223, 1992
S. 65J .................................	ad. No. 223, 1992
	am. No. 118, 1993; No. 56, 1994; No. 145, 1995; No. 52, 2000; Nos. 167 and 168, 2001; No. 95, 2004; No. 63, 2005; SLI 2006 No. 50; No. 54, 2009
Part IV
S. 67 ...................................	am. No. 48, 1986; No. 37, 1990; No. 216, 1991; No. 223, 1992; No. 22, 1995; No. 25, 2000; No. 10, 2003
Part V
Division 1
S. 68....................................	am. No. 178, 1999
S. 70....................................	am. No. 174, 1997
	rs. No. 91, 2000
Ss. 70A, 70B ......................	ad. No. 174, 1997
	rep. No. 91, 2000
S. 70D.................................	ad. No. 174, 1997
	am. No. 146, 2001
S. 71 ...................................	am. No. 78, 1988; No. 118, 1993; No. 174, 1997
	rep. No. 91, 2000
Division 2
S. 74....................................	am. No. 174, 1997; No. 91, 2000
Ss. 74A-74F ......................	ad. No. 101, 1992
	rep. No. 161, 2005
S. 78A ................................	ad. No. 216, 1991
Part VI ................................	rs. No. 48, 1986
	rep. No. 216, 1991
S. 79 ...................................	rs. No. 48, 1986; No. 23, 1987
	rep. No. 216, 1991
S. 79A ................................	ad. No. 48, 1986
	rep. No. 23, 1987
S. 80 ...................................	rs. No. 48, 1986
	rep. No. 216, 1991
S. 81 ...................................	rs. No. 48, 1986
	am. No. 23, 1987
	rep. No. 216, 1991
Ss. 82, 83 ...........................	rs. No. 48, 1986
	rep. No. 216, 1991
S. 84 ...................................	rs. No. 48, 1986
	am. No. 112, 1986; No. 23, 1987
	rep. No. 216, 1991
S. 85 ...................................	rs. No. 48, 1986
	am. No. 23, 1987
	rep. No. 216, 1991
S. 86 ...................................	rs. No. 48, 1986
	rep. No. 216, 1991
S. 86A ................................	ad. No. 48, 1986
	am. No. 112, 1986
	rep. No. 216, 1991
S. 86B ................................	ad. No. 48, 1986
	rep. No. 23, 1987
S. 86C ................................	ad. No. 48, 1986
	am. No. 23, 1987
	rep. No. 216, 1991
S. 86D ................................	ad. No. 48, 1986
	rep. No. 23, 1987
S. 86E ................................	ad. No. 48, 1986
	am. No. 23, 1987
	rep. No. 216, 1991
S. 87 ...................................	rs. No. 48, 1986
	rep. No. 23, 1987
S. 88 ...................................	rs. No. 48, 1986
	rep. No. 216, 1991
S. 89 ...................................	rep. No. 48, 1986
Part VII
Division 1
S. 90....................................	am. No. 178, 1999
Note to s. 90(2) .................	ad. No. 179, 1999
Ss. 91, 92 ...........................	rep. No. 179, 1999
S. 93 ...................................	am. No. 191, 1992; No. 181, 1994; No. 120, 1995; No. 11, 1999
Note to s. 93(2) .................	am. No. 101, 2006
Ss. 94, 95............................	am. No. 11, 1999
	rep. No. 179, 1999
S. 96 ...................................	am. No. 145, 1987; No. 60, 1990; Nos. 92 and 118, 1992
	rep. No. 179, 1999
S. 97 ...................................	rep. No. 179, 1999
S. 98 ...................................	am. No. 48, 1986; No. 216, 1991
	rep. No. 179, 1999
S. 99 ...................................	am. No. 216, 1991; No. 44, 1999
	rep. No. 179, 1999
Division 2
Subdivision A
S. 101..................................	am. Nos. 44 and 91, 2000
S. 102..................................	am. No. 178, 1999
S. 103..................................	rs. No. 178, 1999
	am. No. 73, 2001
Note to s. 103.....................	ad. No. 44, 2000
S. 104 .................................	am. No. 139, 1987; No. 11, 1999
	rs. No. 178, 1999
S. 105..................................	rs. No. 178, 1999; No. 44, 2000
Subdiv. B of Div. 2 of......... Part VII	rep. No. 178, 1999
S. 106 .................................	am. No. 139, 1987; No. 11, 1989
	rep. No. 178, 1999
Ss. 107, 108........................	rep. No. 178, 1999
Subdivision C
Heading to Subdiv. C........ of Div. 2 of Part VII	rs. No. 178, 1999
S. 109..................................	am. No. 11, 1999; No. 178, 1999; No. 73, 2001
S. 110 .................................	am. No. 223, 1992; No. 178, 1999; No. 44, 2000; No. 73, 2001
S. 111..................................	am. No. 178, 1999; No. 44, 2000; No. 73, 2001
S. 112 .................................	am. No. 191, 1992; No. 11, 1999; No. 178, 1999; No. 44, 2000
S. 112A...............................	ad. No. 44, 2000
	am. No. 73, 2001
Note to s. 112A(1)..............	rs. No. 44, 2000
S. 112B...............................	ad. No. 44, 2000
Part VIII
S. 113A...............................	ad. No. 91, 2000
S. 115..................................	am. No. 174, 1997
S. 115A ..............................	ad. No. 139, 1987
	am. No. 11, 1989
	rs. No. 145, 1995
S. 115B ..............................	ad. No. 16, 1999
Part IX.................................	rep. No. 114, 2009
S. 118..................................	rep. No. 114, 2009
Note to s. 118 ....................	ad. No. 91, 2000
	rep. No. 114, 2009
S. 119 .................................	am. No. 48, 1986
	rep. No. 91, 2000
S. 120..................................	rep. No. 114, 2009
S. 121 .................................	am. No. 48, 1986; No. 78, 1988; No. 146, 2001; No. 143, 2007
	rep. No. 114, 2009
S. 122 .................................	am. No. 78, 1988; No. 146, 2001; No. 143, 2007
	rep. No. 114, 2009
Note to s. 122(2) ...............	ad. No. 146, 2001
	rep. No. 114, 2009
Part X
Heading to Part X .............	am. No. 11, 1989
S. 123 .................................	am. No. 139, 1987; No. 145, 1995; No. 41, 1998
S. 123A ..............................	ad. No. 11, 1989
	rs. No. 145, 1995
S. 123B ..............................	ad. No. 35, 1992
	am. No. 145, 1995
Part XA
Part XA................................	ad. No. 95, 2004
Ss. 123C, 123D..................	ad. No. 95, 2004
S. 123E...............................	ad. No. 95, 2004
	am. No. 63, 2005
Part XI
S. 124A ..............................	ad. No. 139, 1987
	am. No. 100, 1991
Ss. 124B, 124C...................	ad. No. 174, 1997
	rep. No. 91, 2000
S. 126 .................................	am. No. 48, 1986; No. 216, 1991; No. 174, 1997
S. 127..................................	am. No. 91, 2000
Note to s. 127.....................	ad. No. 91, 2000
Ss. 130, 131 .......................	rep. No. 179, 1999
S. 132 .................................	am. No. 145, 1995; No. 91, 2000
Note to s. 132(1)................	ad. No. 16, 1999
Note 1 to s. 132..................	ad. No. 91, 2000
Note 2 to s. 132..................	ad. No. 91, 2000
S. 132A ..............................	ad. No. 145, 1995
S. 133 .................................	am. No. 48, 1986; No. 175, 1995
	rep. No. 67, 2003
S. 135 .................................	am. No. 143, 2007
Part XIA
Part XIA ..............................	ad. No. 16, 1999
Division 1
S. 135A...............................	ad. No. 16, 1999
Division 2
Ss. 135B, 135C...................	ad. No. 16, 1999
Division 3
Ss. 135D-135H, ................ 135J-135L	ad. No. 16, 1999
Part XIB
Part XIB ..............................	ad. No. 17, 1999
S. 135M...............................	ad. No. 17, 1999
	am. No. 150, 2003; Nos. 83 and 95, 2004; No. 56, 2010
S. 135N...............................	ad. No. 17, 1999
Ss. 135P, 135Q..................	ad. No. 17, 1999
	am. No. 110, 2006
Note to s. 135Q(1).............	am. No. 52, 2000; No. 167, 2001; No. 83, 2004
Part XIC
Part XIC .............................	ad. No. 167, 2001
Ss. 135R, 135S...................	ad. No. 167, 2001
S. 135T...............................	ad. No. 167, 2001
	am. No. 97, 2008; No. 46, 2011
Ss. 135U-135W.................	ad. No. 167, 2001
S. 135X...............................	ad. No. 167, 2001
	am. No. 83, 2004
Part XII
S. 136 .................................	am. No. 48, 1986; No. 139, 1987; Nos. 6, 95 and 153, 1988; Nos. 11 and 97, 1989; Nos. 48 and 216, 1991; Nos. 210, 223 and 237, 1992; Nos. 17, 57 and 118, 1993; Nos. 56, 82 and 181, 1994; Nos. 30, 145 and 169, 1995; No. 43, 1996; Nos. 39, 62, 121 and 174, 1997; Nos. 17, 41 and 47, 1998; ; Nos. 11, 16, 17, 146 and 178, 1999; Nos. 44, 52, and 91, 2000; Nos. 55, 73, 89 and 168, 2001; Nos. 57 and 136, 2002; Nos. 66 and 101, 2003; No. 95, 2004; Nos. 41 and 64, 2005; Nos. 32, 58 and 101, 2006; Nos. 8, 9, 15, 56, 79 and 143, 2007; Nos. 92 and 144, 2008; Nos. 88, 114 and 133, 2009; No. 105, 2010; Nos. 32, 41, 46, 62 and 129, 2011
S. 136AA ............................	ad. No. 223, 1992
	am. No. 16, 1999
	rep. No. 17, 1999
S. 136AB ............................	ad. No. 181, 1994
	am. No. 123, 2001; No. 15, 2007
S. 136A ..............................	ad. No. 11, 1989
S. 137..................................	am. No. 178, 1999
Ss. 138A-138C ..................	ad. No. 139, 1987
S. 140..................................	am. No. 52, 2000; No. 142, 2003; No. 83, 2004; No. 110, 2006
S. 141 .................................	am. No. 139, 1987
S. 141A ..............................	ad. No. 139, 1987
S. 142 .................................	am. No. 139, 1987; No. 95, 1988; No. 107, 1989
S. 142A ..............................	ad. No. 139, 1987
	am. No. 159, 1994
Ss. 142B-142D ..................	ad. No. 139, 1987
S. 143 .................................	am. No. 139, 1987; No. 11, 1989; No. 100, 1991; No. 159, 1994; No. 121, 1997
S. 143A ..............................	ad. No. 139, 1987
	am. No. 121, 1997
S. 143B ..............................	ad. No. 139, 1987
S. 143C ..............................	ad. No. 139, 1987
	am. No. 159, 1994; No. 121, 1997
Ss. 143D, 143E ..................	ad. No. 139, 1987
S. 148..................................	am. No. 88, 2009
S. 149A...............................	ad. No. 52, 2000
S. 152 .................................	rep. No. 121, 1997
S. 152A...............................	ad. No. 145, 1995
	am. No. 145, 2008
S. 152B...............................	ad. No. 145, 1995
Note to s. 152B .................	am. No. 17, 1999
S. 153 .................................	am. No. 139, 1987
S. 157 .................................	am. No. 100, 1991
S. 159 .................................	am. No. 139, 1987; No. 101, 2006
Ss. 161, 162 .......................	am. No. 139, 1987
S. 162B ..............................	ad. No. 139, 1987
	am. No. 58, 2006
S. 162C ..............................	ad. No. 139, 1987
S. 162D ..............................	ad. No. 139, 1987
	rs. No. 11, 1989
	rep. No. 145, 1995
S. 162E ..............................	ad. No. 139, 1987
	rep. No. 145, 1995
Heading to s. 162F ...........	am. No. 145, 1995
S. 162F ..............................	ad. No. 139, 1987
	am. No. 145, 1995
Ss. 162G, 162H .................	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995
S. 162J ...............................	ad. No. 139, 1987
	rep. No. 145, 1995
Ss. 162K, 162L ..................	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995
S. 162M ..............................	ad. No. 139, 1987
	rep. No. 145, 1995
S. 162N ..............................	ad. No. 139, 1987

Table A

Application, saving or transitional provisions

Taxation Laws Amendment Act (No. 2) 1996 (No. 76, 1996)

Schedule 5

2 Application

The amendment made by this Schedule applies to a benefit provided after the commencement of the Schedule.

Tax Law Improvement Act 1997 (No. 121, 1997)

4 Application of amendments

An amendment made by an item in a Schedule (except Schedule 1) applies to assessments for the 1997-98 income year and later income years, unless otherwise indicated in that Schedule.

Schedule 4

140 Application of amendment

The amendment made by item 139 applies to travel on or after 1 July 1997.

Schedule 10

23 Application

The amendments made by items 16 to 22 apply to the providing of entertainment on or after 1 July 1997.

Taxation Laws Amendment Act (No. 3) 1997 (No. 147, 1997)

Schedule 7

3 Application

The amendments made by this Schedule apply to assessments for the FBT year beginning on 1 April 1997 and for all later FBT years.

Taxation Laws Amendment Act (No. 4) 1997 (No. 174, 1997)

Schedule 7

32 Application of amendments

Fringe Benefits Tax

(2) The amendments made by this Schedule apply in relation to:

(a) returns, applications for amendments or other documents given to the Commissioner for the purposes of the Fringe Benefits Tax Assessment Act 1986 on or after 1 April 1998; and

(b) statements made for the purposes of the Fringe Benefits Tax Assessment Act 1986 on or after 1 April 1998; and

Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 (No. 17, 1998)

Schedule 1

32 Application

The amendment made by this Part applies to benefits conferred either before or after the commencement of this Part.

Taxation Laws (Technical Amendments) Act 1998 (No. 41, 1998)

Schedule 5

20 Application

(1) The amendments made by items 1 to 14 apply to assessments of the fringe benefits taxable amount of an employer of the FBT year beginning on 1 April 1998 and later FBT years.

(2) The amendment made by item 15 applies to assessments of the fringe benefits taxable amount of an employer of the FBT year beginning on 1 April 1995 and later FBT years.

Taxation Laws Amendment Act (No. 3) 1998 (No. 47, 1998)

Schedule 8

12 Application

The amendment made by item 11 applies for the year of tax containing 4 December 1997, and later years of tax.

Taxation Laws Amendment Act (No. 3) 1999 (No. 11, 1999)

Schedule 1

398 Application

(1) This item applies to amendments made by items 1 to 3, 11, 12, 14, 18 to 27, 29, 37 to 42, 69 to 75, 77 to 80, 88 to 101, 107, 111, 113, 118, 120, 121, 127, 128, 130, 140, 148, 149, 153, 156, 158, 161 to 169, 175, 178, 179, 185, 187 to 189, 191, 192, 195, 200 to 204, 212, 214 to 217, 221, 223, 225, 226 to 228, 234, 236 to 242, 245, 252, 254 to 278, 280, 281, 296 to 298, 301, 304, 306, 309, 310, 314, 315 to 320, 322 to 328, 331, 332 to 335, 337 to 341, 344, 345, 346, 348, 352, 355 to 360, 373, 375 to 377, 379 to 385, 387 to 394, 396 and 397.

(2) The amendments apply in relation to amounts that are due to be paid on or after 1 July 1999.

(3) The amendments, other than the amendments referred to in subitem (5), also apply in relation to amounts that are due to be paid before 1 July 1999 if:

(a) some or all of the amount remains unpaid on 1 July 1999; and

(b) the amendments would have applied to the unpaid amount if the day by which the amount is due to be paid had been on or after 1 July 1999.

(4) In applying the amendments in that case:

(a) the unpaid amount is taken to be the sum of the unpaid amount and any unpaid penalty or interest that had accrued before 1 July 1999; and

(b) the day by which the unpaid amount is due to be paid is taken to be 1 July 1999; and

(5) In addition to applying in relation to amounts that are due to be paid on or after 1 July 1999, the amendments made by items 101, 107, 111, 118, 140, 185, 195, 201, 214, 225, 226, 238, 240, 255, 301, 304, 306 and 355 to 359 also apply in relation to amounts that are due to be paid before 1 July 1999, if some or all of the amount remains unpaid on that day, from the day by which the amount is due to be paid.

399 Application

(1) This item applies to amendments made by items 6, 7, 8 to 10, 43 to 51, 53 to 68, 102, 103, 114, 115, 119, 131 to 139, 141, 151, 152, 170 to 174, 186, 196, 247 to 251, 282 to 295, 305, 311 to 313, 329, 330, 354, 361 to 363, 369 and 378.

(2) The amendments apply where the period for which the person is liable to pay the general interest charge starts on or after 1 July 1999.

404 Application

(1) This item applies to amendments made by items 4, 5, 28, 30, 31, 32, 33, 34, 35, 36, 52, 76, 116, 122, 123, 124, 125, 126, 129, 144, 145, 146, 147, 150, 155, 157, 159, 160, 176, 177, 181, 182, 183, 184, 190, 205, 206, 207, 208, 209, 210, 218, 219, 220, 229, 230, 231, 243, 244, 253, 279, 299, 300, 302, 321, 336, 342, 343, 365, 367, 370, 374, 386 and 395.

(2) The amendments apply in relation to credits and payments to which section 8AAZL of the Taxation Administration Act 1953 applies.

405 Application of new Part IIB of the Taxation Administration Act

(1) Part IIB of the Taxation Administration Act 1953, so far as that Part relates to the establishment, operation and effect of RBAs, applies as follows:

(a) tax debts owing at or after the commencing time may be allocated to an RBA after the commencing time, regardless of when the debts arose;

(b) in all other respects, the amendments apply from the commencing time.

(2) Section 8AAZL of the Taxation Administration Act 1953 applies as follows:

(a) payments received by the Commissioner either before or after the commencing time (and not already applied before the commencing time) must be applied in accordance with that section after the commencing time;

(b) credits arising either before or after the commencing time (and not already applied before the commencing time) may be applied in accordance with that section after the commencing time.

(3) Section 8AAZM of the Taxation Administration Act 1953 applies to payments received after the commencing time.

(4) Section 8AAZN of the Taxation Administration Act 1953 applies to overpayments made by the Commissioner after the commencing time.

(5) In this item:

commencing time means the beginning of 1 July 1999.

Taxation Laws Amendment Act (No. 1) 1999 (No. 16, 1999)

Schedule 2

2 Application

The amendment made by this Schedule applies to the year of tax commencing on 1 April 1996 and all later years of tax.

Schedule 3

12 Application

(1) The amendments made by items 1, 2 and 3 apply to assessments of the fringe benefits taxable amount of an employer of the FBT year beginning on 1 April 1997 and of all later years.

(2) The amendments made by items 4, 5 and 6 apply to assessments of the fringe benefits taxable amount of an employer of the FBT year beginning on 1 April 1998 and of all later years.

(3) The repeals made by items 9, 10 and 11 apply in relation to expenditure to the extent to which it is incurred in respect of the provision of car parking facilities for a car on a day on or after 1 July 1997.

Schedule 12

4 Application of amendments

(1) The amendments made by this Schedule apply in relation to benefits provided in the FBT year beginning on 1 April 1998 and later FBT years.

(2) However, section 135E of the Fringe Benefits Tax Assessment Act 1986 (as inserted by this Schedule) does not apply in relation to benefits provided before the commencement of this Schedule.

5 Transitional--first base year

(1) For the purposes of Part XIA of the Fringe Benefits Tax Assessment Act 1986 (as inserted by this Schedule), an employer may use the FBT year beginning on 1 April 1996, or any later FBT year, as the employer's first base year.

(2) If the employer uses the FBT year beginning on 1 April 1996 as the first base year, then, in determining whether the conditions in Division 2 of that Part are satisfied for any later FBT year:

(a) section 135B of that Act is taken to require that the employer's aggregate fringe benefits amount for the FBT year beginning on 1 April 1997 was no more than 20% greater than it was for that base year (unless the difference is $100 or less); and

(b) that section is taken not to require anything else to be true of the FBT year beginning on 1 April 1997; and

(c) the test in paragraph (a) of this subitem is to be applied using the rules in subsections 135K(3) to (6) of that Act.

A New Tax System (Fringe Benefits Reporting) Act 1999 (No. 17, 1999)

Schedule 1

16 Application of amendments

The amendments made by this Schedule apply in relation to the year of tax starting on 1 April 1999 and later years of tax.

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (No. 44, 1999)

Schedule 8

22 Regulations may deal with transitional, saving or application matters

(1) The regulations may deal with matters of a transitional, saving or application nature relating to:

(a) the transition from the application of provisions of the replaced legislation to the application of provisions of the Banking Act 1959, the Life Insurance Act 1995, the Financial Sector (Transfers of Business) Act 1999, the Financial Sector (Shareholdings) Act 1998 or the Australian Prudential Regulation Authority Act 1998; or

(b) the transition, for The Cairns Cooperative Weekly Penny Savings Bank Limited, from the application of provisions of the Financial Intermediaries Act 1996 of Queensland to the application of provisions of any of the Acts referred to in paragraph (a); or

(2) Without limiting subitem (1), the regulations may provide for a matter to be dealt with, wholly or partly, in any of the following ways:

(a) by applying (with or without modifications) to the matter:

(i) provisions of a law of the Commonwealth, or of a State or Territory; or

(ii) provisions of a repealed or amended law of the Commonwealth, or of a State or Territory, in the form that those provisions took before the repeal or amendment; or

(iii) a combination of provisions referred to in subparagraphs (i) and (ii);

(b) by otherwise specifying rules for dealing with the matter;

(c) by specifying a particular consequence of the matter, or of an outcome of the matter, for the purposes of a law of the Commonwealth.

(3) Without limiting subitems (1) and (2), the regulations may provide for the continued effect, for the purposes of a provision of a law of the Commonwealth, of a thing done or instrument made, or a class of things done or instruments made, before the transfer date under or for the purposes of a provision of a law of a State or Territory. In the case of an instrument or class of instruments, the regulations may provide for the instrument or instruments to continue to have effect subject to modifications.

(4) Without limiting subitem (3), regulations providing for the continued effect of things done or instruments made may permit all or any of the following matters to be determined in writing by a specified person, or by a person included in a specified class of persons:

(a) the identification of a thing done or instrument made, or a class of things done or instruments made, that is to continue to have effect;

(b) the purpose for which a thing done or instrument made, or a class of things done or instruments made, is to continue to have effect;

(c) any modifications subject to which an instrument made, or a class of instruments made, is to continue to have effect.

(5) Despite subsection 48(2) of the Acts Interpretation Act 1901, regulations for the purposes of this item:

(a) may be expressed to take effect from a date before the regulations are notified in the Gazette; and

(b) may provide for a determination of a kind referred to in subitem (4) to take effect from a date before the determination is made (including a date before the regulations are notified in the Gazette).

(6) In this item, a reference to a law, whether of the Commonwealth or of a State or Territory, includes a reference to an instrument made under such a law.

(7) In this item:

replaced legislation means:

(a) the AFIC Codes; and

(b) the Financial Institutions Codes; and

(d) the Australian Financial Institutions Commission Act 1992 of Queensland, and any Act of another State or of a Territory that provides for the application, as a law of the State or Territory, of the Code set out in section 21 of the Australian Financial Institutions Commission Act 1992 of Queensland; and

(e) the Financial Institutions (Queensland) Act 1992 of Queensland, and any Act of another State or of a Territory that provides for the application, as a law of the State or Territory, of the Code set out in section 30 of the Financial Institutions (Queensland) Act 1992 of Queensland; and

(f) the Friendly Societies (Victoria) Act 1996 of Victoria, and any Act of another State or of a Territory that provides for the application, as a law of the State or Territory, of the Code set out in the Schedule to the Friendly Societies (Victoria) Act 1996 of Victoria; and

(g) the Friendly Societies (Western Australia) Act 1999; and

(h) any other law of a State or Territory prescribed by the regulations for the purposes of this definition.

23 Power to make regulations

The Governor-General may make regulations, not inconsistent with this Act, prescribing matters required or permitted by this Act to be prescribed.

A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 (No. 83, 1999)

Schedule 10

68 Application

(1) Subject to this item, the amendments made by this Schedule apply to assessments in relation to the 2000-2001 year of income and later years of income.

Taxation Laws Amendment (CPI Indexation) Act 1999 (No. 102, 1999)

Schedule 1

2 Application

The amendment of section 39A of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule applies in relation to each FBT year starting on or after 1 April 1998.

5 Application

The amendments of sections 39AA and 39DA of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule apply in relation to each FBT year starting on or after 1 April 1995.

A New Tax System (Pay As You Go) Act 1999 (No. 178, 1999)

Schedule 1

84 Application

The amendments of the Fringe Benefits Tax Assessment Act 1986 made by this Part apply to a payment made, or a benefit provided, on or after 1 July 2000.

Schedule 2

140 Application of amendments

The amendments made by this Part apply in relation to the year of tax starting on 1 April 2000 and all later years of tax.

A New Tax System (Tax Administration) Act 1999 (No. 179, 1999)

Schedule 2

130 Recovery of a tax-related liability that is due and payable

Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that became due and payable before 1 July 2000.

Tax-related liability that became due and payable before 1 July 2000
Item	Act	Provision
	Fringe Benefits Tax Assessment Act 1986	section 94
	Petroleum Resource Rent Tax Assessment Act 1987	section 86
	Sales Tax Assessment Act 1992	section 69
	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 26 or 27
	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 22 or 23
	Superannuation Guarantee (Administration) Act 1992	section 50
	Termination Payments Tax (Assessment and Collection) Act 1997	section 17 or 18
	Taxation Administration Act 1953	subsection 8AAV(1) or (2)
	Tobacco Charges Assessment Act 1955	section 21
	Wool Tax (Administration) Act 1964	section 44

131 Time for payment etc. of a tax-related liability

Despite the repeal of a provision listed in the table, anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed.

Time for payment etc. of a tax-related liability
Item	Act	Provision
	Fringe Benefits Tax Assessment Act 1986	section 91 or 92
	Petroleum Resource Rent Tax Assessment Act 1987	section 83 or 84
	Sales Tax Assessment Act 1992	section 65 or 66
	Superannuation Guarantee (Administration) Act 1992	section 48
	Taxation Administration Act 1953	section 45-85 in Schedule 1
	Tobacco Charges Assessment Act 1955	subsection 17(2) or (3) or section 23
	Wool Tax (Administration) Act 1964	section 37

132 Collecting amounts from third parties

Despite the repeal of a provision listed in the table:

(a) anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed; and

(b) anything done on or after that day, under that provision as it continues to have effect because of this item, has effect as if the provision had not been repealed.

Collecting amounts from third parties
Item	Act	Provision
	Fringe Benefits Tax Assessment Act 1986	section 99
	Petroleum Resource Rent Tax Assessment Act 1987	section 91
	Sales Tax Assessment Act 1992	section 74
	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 40A
	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 35
	Superannuation Guarantee (Administration) Act 1992	section 56
	Termination Payments Tax (Assessment and Collection) Act 1997	section 28A
	Wool Tax (Administration) Act 1964	section 54

133 Liquidators, receivers and agents

Despite its repeal, a provision listed in the table continues to have effect in relation to:

(a) a person who becomes a liquidator before 1 July 2000; or

(b) a receiver, or receiver and manager, who takes possession of a company's assets before 1 July 2000; or

as appropriate.

Liquidators, receivers and agents before 1 July 2000
Item	Act	Provision
	Fringe Benefits Tax Assessment Act 1986	section 96
	Petroleum Resource Rent Tax Assessment Act 1987	section 88
	Sales Tax Assessment Act 1992	section 123 or 124
	Superannuation Guarantee (Administration) Act 1992	section 53
	Tobacco Charges Assessment Act 1955	section 27
	Wool Tax (Administration) Act 1964	section 47 or 48

134 Deceased estates

Despite its repeal, a provision listed in the table continues to have effect in relation to a person who dies before 1 July 2000.

Person who dies before 1 July 2000
Item	Act	Provision
	Fringe Benefits Tax Assessment Act 1986	section 97 or 98
	Petroleum Resource Rent Tax Assessment Act 1987	section 89 or 90
	Sales Tax Assessment Act 1992	section 72 or 73
	Superannuation Guarantee (Administration) Act 1992	section 54 or 55
	Tobacco Charges Assessment Act 1955	section 28
	Wool Tax (Administration) Act 1964	section 49, 50 or 51

135 Amount of tax-related liability paid for someone else

Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that was paid before 1 July 2000.

Amount paid before 1 July 2000
Item	Act	Provision
	Fringe Benefits Tax Assessment Act 1986	section 130
	Petroleum Resource Rent Tax Assessment Act 1987	section 110
	Sales Tax Assessment Act 1992	section 70
	Wool Tax (Administration) Act 1964	section 52

136 Right of contribution if entities are jointly liable

Despite its repeal, a provision listed in the table continues to have effect in relation to a liability that arose before 1 July 2000.

Tax-related liability that became due and payable before 1 July 2000
Item	Act	Provision
	Fringe Benefits Tax Assessment Act 1986	section 131
	Petroleum Resource Rent Tax Assessment Act 1987	section 111
	Sales Tax Assessment Act 1992	section 71
	Superannuation Guarantee (Administration) Act 1992	section 78
	Wool Tax (Administration) Act 1964	section 53

Timor Gap Treaty (Transitional Arrangements) Act 2000 (No. 25, 2000)

4 The transition time

In this Act:

transition time means 1.23 am Australian Central Standard Time on 26 October 1999.

Note: This time corresponds to the time in New York when the United Nations Security Council adopted Resolution 1272 (1999), which established UNTAET and gave it responsibility for the administration of East Timor. In 2000 the text of the Resolution was available in the Library of the Department of Foreign Affairs and Trade and accessible on the Internet through the Department's or the United Nations' world-wide web site.

5 Validity of things done by the Ministerial Council and the Joint Authority

(1) Any thing done by the Ministerial Council or the Joint Authority, during the period commencing on the transition time and ending on 5.55 pm Australian Central Standard Time on 10 February 2000, is not invalid:

(a) merely because the Republic of Indonesia ceased to be a party to the Treaty, and UNTAET became a party to the Treaty, at the transition time; or

(b) merely because of an invalidity in the membership of the Ministerial Council or the Joint Authority.

(2) In this section:

Joint Authority and Ministerial Council have the meanings given them by subsection 5(1) of the Petroleum (Timor Gap Zone of Cooperation) Act 1990.

Treaty has the meaning given by subsection 5(1) of the Petroleum (Australia-Indonesia Zone of Cooperation) Act 1990 (as in force immediately before the transition time).

UNTAET means the United Nations Transitional Administration in East Timor.

6 Protection against retrospective criminal liability

A person does not commit an offence if the person would not have committed the offence had the amendments made by the items in Schedules 1 and 2 (other than items 18 to 25 of Schedule 2) commenced on the day on which this Act received the Royal Assent (rather than commencing at the transition time).

A New Tax System (Tax Administration) Act (No. 1) 2000 (No. 44, 2000)

Schedule 2

11 Application of amendments

(1) The amendments made by this Schedule (except items 2, 5, 9 and 10) apply in relation to instalments of tax for the year of tax starting on 1 April 2000 and all later years of tax.

(2) The amendments made by items 2, 5, 9 and 10 apply in relation to instalments of tax for the year of tax starting on 1 April 2001 and all later years of tax.

Schedule 3

9 Saving

A reference to section 92, 94, 130 or 131 of the Fringe Benefits Tax Assessment Act 1986 (the FBTA Act) in an item in Part 3 of Schedule 2 to the A New Tax System (Tax Administration) Act 1999 includes a reference to that section as it had effect, before its repeal, because of section 101 of the FBTA Act.

A New Tax System (Fringe Benefits) Act 2000 (No. 52, 2000)

Schedule 1

30 Application

The amendments made by this Schedule apply in respect of the FBT year beginning on 1 April 2000 and in respect of all later FBT years.

A New Tax System (Tax Administration) Act (No. 2) 2000 (No. 91, 2000)

Schedule 2

157 Application of amendments

The amendments made by this Part apply to returns for the year of tax starting on 1 April 2001 and later years.

Taxation Laws Amendment Act (No. 3) 2001 (No. 73, 2001)

Schedule 2

8 Application

The amendments of the Fringe Benefits Tax Assessment Act 1986 made by this Part apply, and are taken to have applied, in respect of instalments of fringe benefits tax that are due and payable on or after 1 April 2001.

Taxation Laws Amendment (Superannuation Contributions) Act 2001
(No. 89, 2001)

Schedule 1

11 Application of amendments

(2) The amendments made by Part 3 of this Schedule apply to contributions made after 7 September 2000.

Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 (No. 146, 2001)

4 Application of amendments

(1) Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.

(2) For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.

Taxation Laws Amendment Act (No. 2) 2001 (No. 167, 2001)

Schedule 1

2 Application

The amendment made by item 1 applies in relation to the year of tax starting on 1 April 2000 and later years of tax.

Schedule 4

4 Application

(1) The amendment of the Fringe Benefits Tax Assessment Act 1986 made by item 1 of this Schedule applies in respect of the FBT year beginning on 1 April 1998 and in respect of all later FBT years.

(2) The amendment of the Fringe Benefits Tax Assessment Act 1986 made by item 2 of this Schedule applies in respect of the FBT year beginning on 1 April 2000 and in respect of all later FBT years.

(3) The amendment of the Fringe Benefits Tax Assessment Act 1986 made by item 3 of this Schedule applies in respect of the FBT year beginning on 1 April 1999 and in respect of all later FBT years.

Taxation Laws Amendment Act (No. 5) 2001 (No. 168, 2001)

Schedule 1

8 Application

The amendment of the Fringe Benefits Tax Assessment Act 1986 made by item 7 of this Schedule applies to payments made on or after 1 July 2002.

9 Transitional treatment of payments to religious practitioners

(1) This item applies to payments made to religious practitioners during the period (the transitional period) from the start of 1 July 2000 until the end of 30 June 2002.

(2) For the purposes of the Fringe Benefits Tax Assessment Act 1986, a payment to a religious practitioner during the transitional period is taken to be a payment of salary or wages if it would have been a payment of salary or wages had it been made immediately after the end of the transitional period.

(3) In this item, religious practitioner has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.

Schedule 5

3 Application

(1) The amendment made by item 1 applies to benefits provided on or after 1 April 2000.

(2) The amendment made by item 2 applies to benefits provided on or after 1 April 1999.

Taxation Laws Amendment Act (No. 4) 2003 (No. 66, 2003)

Schedule 7

5 Application

The amendments made by items 1 to 4 of this Schedule apply to benefits provided in a year of tax that begins on or after 1 April 2003.

Taxation Laws Amendment Act (No. 6) 2003 (No. 67, 2003)

Schedule 9

18 Transitional provision

(1) This item applies to an application made under:

(a) section 133 of the Fringe Benefits Tax Assessment Act 1986 before its repeal by item 5 of this Schedule; or

(b) section 265 of the Income Tax Assessment Act 1936 before its repeal by item 15 of this Schedule.

(2) If the application has not been finally determined before the commencement of this Schedule, Division 340 in Schedule 1 to the Taxation Administration Act 1953 applies as if the application had been made under section 340-5 in Schedule 1 to that Act.

19 Application provision

A person may be released, under Division 340 in Schedule 1 to the Taxation Administration Act 1953, from a liability that the person has incurred even if the liability was incurred before the commencement of this Schedule.

Taxation Laws Amendment Act (No. 3) 2003 (No. 101, 2003)

Schedule 2

18 Application

The amendment made by this Part applies in respect of the FBT year beginning on 1 April 1995 and in respect of all later FBT years.

Taxation Laws Amendment Act (No. 8) 2003 (No. 107, 2003)

Schedule 4

3 Application

The amendments of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule apply in relation to a person and a car if the person becomes the owner of the car after 30 June 2002 (whether or not anyone else owned the car before the person becomes the owner of it).

Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003
(No. 122, 2003)

Schedule 2

15 Application

The amendment of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule applies to information acquired before, on or after the commencement of this Schedule by the Commissioner, a Deputy Commissioner or a person authorised by the Commissioner or a Deputy Commissioner.

Taxation Laws Amendment Act (No. 5) 2003 (No. 142, 2003)

Schedule 5

8 Application of amendments

The amendments of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule apply in relation to benefits provided on or after 1 April 2003.

Taxation Laws Amendment Act (No. 2) 2004 (No. 20, 2004)

Schedule 3

5 Application of amendment in item 1

The amendment made by item 1 of this Schedule applies to fringe benefits provided after 30 June 2000.

Tax Laws Amendment (2004 Measures No. 2) Act 2004 (No. 83, 2004)

Schedule 4

2 Application

The amendment made by this Schedule applies in respect of the FBT year beginning on 1 April 2001 and in respect of all later FBT years.

Schedule 8

8 Application

The amendments made by items 1 to 7 apply in respect of the FBT year beginning on 1 April 2004 and in respect of all later FBT years.

Tax Laws Amendment (2004 Measures No. 1) Act 2004 (No. 95, 2004)

Schedule 10

43 Application of FBT amendments

The amendments of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule apply in relation to benefits provided on or after 1 July 2005.

44 Transitional--GST and FBT endorsements

(3) The entity is taken to have made an application to the Commissioner under section 426-15 in Schedule 1 to the Taxation Administration Act 1953 for whichever of these kinds of endorsement is most appropriate for the entity:

(a) endorsement as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986;

(b) endorsement for the operation of a public benevolent institution under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986;

(d) endorsement under subsection 123E(1) of the Fringe Benefits Tax Assessment Act 1986 as a charitable institution covered by paragraph 65J(1)(baa) of that Act.

Tax Laws Amendment (2004 Measures No. 3) Act 2004 (No. 105, 2004)

Schedule 2

4 Application

The amendments made by this Schedule apply in respect of the FBT year beginning on 1 April 2004 and in respect of all later FBT years.

Tax Laws Amendment (2004 Measures No. 6) Act 2005 (No. 23, 2005)

Schedule 7

6 Application

The amendments made by this Schedule apply to benefits provided in a year of tax that begins on or after 1 April 2004.

Tax Laws Amendment (2004 Measures No. 7) Act 2005 (No. 41, 2005)

Schedule 4

3 Application

The amendments made by this Schedule apply to FBT years beginning on or after 1 April 2005.

Schedule 10

18 Application

The amendments made by items 16 and 17 apply in respect of the FBT year beginning on 1 April 2000 and in respect of all later FBT years.

Tax Laws Amendment (2005 Measures No. 3) Act 2005 (No. 63, 2005)

Schedule 4

3 Application

The amendments made by this Schedule apply to benefits provided on or after 1 July 2005.

New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (No. 64, 2005)

Schedule 4

37 Application--amendment of the Fringe Benefits Tax Assessment Act 1986

The amendment made by item 1 of this Schedule applies in respect of the FBT year in which this Act receives the Royal Assent and in respect of all later FBT years.

Tax Laws Amendment (2005 Measures No. 1) Act 2005 (No. 77, 2005)

Schedule 1

5 Application

The amendments made by this Schedule apply in respect of the FBT year following the FBT year in which this Act receives the Royal Assent and in respect of all later FBT years.

Tax Laws Amendment (2005 Measures No. 2) Act 2005 (No. 78, 2005)

Schedule 8

3 Application

The amendments made by items 1 and 2 of this Schedule apply in respect of the FBT year beginning on 1 April 2005 and in respect of all later FBT years.

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005
(No. 161, 2005)

Schedule 2

32 Application

The amendments made by this Schedule apply to things done on or after the later of:

(a) the day on which this Act receives the Royal Assent; and

(b) 1 January 2006.

Tax Laws Amendment (2006 Measures No. 3) Act 2006 (No. 80, 2006)

Schedule 8

3 Application

The amendments made by this Schedule apply to the FBT year starting on 1 April 2004 and to all later FBT years.

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
(No. 101, 2006)

Schedule 6

1 Application of Schedule 1 and 2 amendments

Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply:

(a) so far as they affect assessments--to assessments for the 2006-07 income year and all later income years; and

(b) otherwise--to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments.

5 Application of Schedule 5 amendments

The repeals and amendments made by Schedule 5 apply to acts done or omitted to be done, or states of affairs existing, after the commencement of the amendments.

6 Object

The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

7 Making and amending assessments, and doing other things, in relation to past matters

Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998-99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.

Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998-99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.

The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998-99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.

Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.

Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.

Example 2: During the 1997-98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.

Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.

Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.

8 Saving of provisions about effect of assessments

If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty

If:

(a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:

(i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or

(ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and

(b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;

then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.

10 Repeals disregarded for the purposes of dependent provisions

If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.

11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901

This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.

Tax Laws Amendment (2006 Measures No. 5) Act 2006 (No. 110, 2006)

Schedule 1

7 Application

The amendments made by this Schedule apply in relation to the FBT year starting on 1 April 2007 and later FBT years.

Tax Laws Amendment (Simplified Superannuation) Act 2007 (No. 9, 2007)

Schedule 5

36 Application

(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.

(2) Despite subitem (1), items 1, 2, 3, 4, 5, 34 and 35 of this Schedule apply on and after 1 July 2007.

Superannuation Legislation Amendment (Simplification) Act 2007
(No. 15, 2007)

Schedule 1

406 Application

(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.

(2) Despite subitem (1), those amendments apply to the 2007-2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.

(3) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:

(a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;

(b) Divisions 301 to 307 of that Act.

Tax Laws Amendment (2007 Measures No. 1) Act 2007 (No. 56, 2007)

Schedule 3

39 Application

(1) The amendments made by this Schedule apply to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006.

(2) In this item:

acquisition has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936.

Tax Laws Amendment (2007 Measures No. 3) Act 2007 (No. 79, 2007)

Schedule 1

43 Application

(1) The amendments made by this Schedule apply to assessments for the income year in which 1 July 2006 occurred and later income years.

(2) Despite subitem (1), the amendments made by this Schedule to the Fringe Benefits Tax Assessment Act 1986 apply to benefits provided in a year of tax that begins on or after 1 April 2007.

(3) If:

(a) a loan was made in a year of tax that began before 1 April 2007; and

(b) the loan is covered under paragraph (s) of the definition of fringe benefit in the Fringe Benefits Tax Assessment Act 1986 (as added by this Schedule); and

(c) because of the loan, a loan benefit is taken under subsection 16(1) of the Fringe Benefits Tax Assessment Act 1986 to be provided in respect of a year of tax that begins on or after 1 April 2007;

treat the loan benefit as not being a fringe benefit for the purposes of that Act.

Tax Laws Amendment (Small Business) Act 2007 (No. 80, 2007)

Schedule 5

6 Application

The amendments made by this Schedule apply in relation to the FBT year starting on 1 April 2007 and later FBT years.

7 Transitional--being a small business entity for the 2005-06 or 2006-07 income year

For the purposes of subparagraph 58GA(1)(d)(ii) of the Fringe Benefits Tax Assessment Act 1986, an employer is taken to be a small business entity for the 2005-06 income year or the 2006-07 income year (each a relevant income year) if the employer would have been a small business entity for the relevant income year had the amendments made by Schedule 1 to the Tax Laws Amendment (Small Business) Act 2007 been in force in relation to that year.

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (No. 143, 2007)

Schedule 1

222 Application

Subject to items 223 and 224, the amendments made by this Schedule apply in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after the day on which this Act receives the Royal Assent.

225 Object

The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

226 Making and amending assessments, and doing other things, in relation to past matters

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

Example: For the 2006-07 income year, Smart Investor Pty Ltd, an Australian resident private investment company, has assessable foreign income in the passive income class on which it has paid foreign tax for which it wishes to claim a foreign tax credit. The company also has a tax loss for the year from its Australian investments. When it lodges its tax return for the year it does not elect to claim a deduction for any of the tax loss under section 79DA of the ITAA 1936, because the Australian tax payable on its passive foreign income equals the foreign tax it has paid.

In 2009 the amount of foreign tax payable in respect of some foreign rental income it had included in its return for the 2006-07 year is reduced and Smart Investor receives a refund of the difference in foreign tax. Smart Investor Pty Ltd then applies to be able to make an election under section 79DA, that is, after the Tax Laws Amendment (2007 Measures No. 4) Act 2007 (which repeals section 79DA) receives Royal Assent. The Commissioner allows Smart Investor to submit an election to claim a deduction for so much of its 2006-07 tax loss as to reduce the amount of Australian tax payable on its 2006-07 assessable foreign income to the revised foreign tax paid, by the end of 2009.

Despite the repeal of section 79DA, item 226 allows the Commissioner to permit an election to be lodged after the return for 2006-07 has been lodged, and to amend Smart Investor's assessment for that year, because these actions relate to a thing done, and periods ending, before the repeal of section 79DA applies.

Schedule 7

8 Application

The amendment made by item 7 applies to the FBT year starting on 1 April 2008 and to all later FBT years.

Tax Laws Amendment (Budget Measures) Act 2008 (No. 59, 2008)

Schedule 1

3 Application

(1) The amendment made by item 2 applies to food and drink provided after 7.30 pm, by legal time in the Australian Capital Territory, on 13 May 2008.

(2) However, that amendment does not apply to an agreement made by an employee before 7.30 pm, by legal time in the Australian Capital Territory, on 13 May 2008 to the extent that:

(a) a reduction in salary or wages has already occurred by that time; and

(b) the food or drink is provided before 1 April 2009.

5 Application

(1) The amendments made by item 4 apply to items acquired after 7.30 pm, by legal time in the Australian Capital Territory, on 13 May 2008, other than items acquired under a contract entered into at or before that time.

(2) To avoid doubt, subsections 58X(3) and (4) of the Fringe Benefits Tax Assessment Act 1986 as amended by this Act apply where both the later item and the other item referred to in those subsections are acquired after that time.

First Home Saver Accounts (Further Provisions) Amendment Act 2008
(No. 92, 2008)

Schedule 1

26 Application

The amendments made by this Schedule apply from 1 October 2008.

Tax Laws Amendment (2008 Measures No. 4) Act 2008 (No. 97, 2008)

Schedule 3

4 Application

The amendments made by items 2 and 3 of this Schedule apply to the first year of tax starting after the day on which this Act receives the Royal Assent and later years.

Same-Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008 (No. 144, 2008)

Schedule 14

6 Application of amendments of the Fringe Benefits Tax Assessment Act 1986

The amendments of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule apply in relation to the FBT year starting on 1 April 2009 and later FBT years.

Tax Laws Amendment (2008 Measures No. 5) Act 2008 (No. 145, 2008)

Schedule 4

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.

23 Application

(1) The amendments made by items 10 to 22 apply to an expense payment 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 an expense payment benefit that is provided to an employee after the commencing time and before 1 April 2009 if:

(a) the benefit is provided:

(i) because the employee agreed to receive the benefit in return for a reduction in the employee's salary or wages that would not have happened apart from the agreement; or

(ii) as part of the employee's remuneration package, in circumstances where is it reasonable to conclude that the employee's salary or wages would be greater if the benefit were not made part of that package; and

(b) the agreement was made, or the remuneration package was agreed to, before the commencing time.

32 Application

(1) The amendments made by items 24 to 31 apply to a property 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 property benefit that is provided to an employee after the commencing time and before 1 April 2009 if:

(a) the benefit is provided:

(i) because the employee agreed to receive the benefit in return for a reduction in the employee's salary or wages that would not have happened apart from the agreement; or

(b) the agreement was made, or the remuneration package was agreed to, before the commencing time.

41 Application

(1) The amendments made by items 33 to 40 apply to a 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 benefit that is provided to an employee after the commencing time and before 1 April 2009 if:

(a) the benefit is provided:

(i) because the employee agreed to receive the benefit in return for a reduction in the employee's salary or wages that would not have happened apart from the agreement; or

(b) the agreement was made, or the remuneration package was agreed to, before the commencing time.

Tax Laws Amendment (2008 Measures No. 6) Act 2009 (No. 14, 2009)

Schedule 4

4 Application

(1) The amendments made by items 2 and 3 apply to the year of tax starting on 1 April 2000 and later years of tax.

(2) Despite section 74 of the Fringe Benefits Tax Assessment Act 1986, the Commissioner may amend an assessment at any time within the period of 3 years after the commencement of this item for the purpose of giving effect to the amendments made by items 2 and 3.

Tax Laws Amendment (2009 Measures No. 4) Act 2009 (No. 88, 2009)

Schedule 5

305 Application of item 304

The amendment made by item 304 of this Schedule applies in relation to:

(a) the FBT year starting on 1 April 2008; and

(b) later FBT years.

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009
(No. 133, 2009)

Schedule 1

86 Application of other amendments

The amendments made by this Schedule (other than items 1, 83, 84 and 85) apply in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997, as inserted by this Schedule.

87 Transitional--regulations

Despite subsection 12(2) of the Legislative Instruments Act 2003, regulations that:

(a) are made for the purposes of Division 83A of the Income Tax Assessment Act 1997, added by this Schedule; or

(b) are made for the purposes of a taxation law (within the meaning of that Act) and relate to the amendments made by this Schedule;

may take effect from any time on or after 1 July 2009, if the regulations are made before the end of the period of 3 months commencing on the day this Schedule commences.

Paid Parental Leave (Consequential Amendments) Act 2010
(No. 105, 2010)

Schedule 2

1 Employer determination made where expected or actual date of birth is before 1 July 2011

(1) The Paid Parental Leave Act 2010 applies, with the modifications set out in this item, in relation to a person who has made a claim for parental leave pay for a child, if:

(a) for a claim made before the day the child is born--the expected date of birth of the child is before 1 July 2011; or

(b) for a claim made after the child is born--the day the child is born is before 1 July 2011.

Note: For a claim made before the day the child is born, see subitem (9) if the expected date of birth of the child is before 1 July 2011, but the child is born on or after that date.

(2) Section 101 of that Act (and the other provisions of that Act so far as they relate to that section) applies in relation to the person as if subsections (1) and (2) of that section were omitted and the following subsection substituted:

(1) The Secretary must make a determination under this section (the employer determination) that a person's employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:

(a) a payability determination that parental leave pay is payable to the person, or an initial eligibility determination for the person, is in force; and

(b) the employer has made an election under section 109 that applies to the person; and

(d) the person is likely to be an Australian-based employee of the employer during whichever of the following periods applies:

(i) if the Secretary has made a payability determination that parental leave pay is payable to the person--the person's PPL period;

(ii) otherwise--the period of days for which instalments are likely, if the determination is made, to be payable to the person by the employer; and

(e) the employer has an ABN; and

(f) if paragraphs (b) to (e) are satisfied in relation to more than one employer of the person--the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.

(3) For the purposes of this item, an employer determination made under subsection 101(1), as that subsection applies because of subitem (2) of this item, is a transitional employer determination.

(4) The following provisions of that Act do not apply in relation to a transitional employer determination:

(a) section 103 (which deals with responding to a notice of an employer determination);

(b) subsection 107(2) (which deals with when an employer determination comes into force);

(5) Within 14 days after the date of the notice given under section 102 of that Act in relation to the transitional employer determination, the employer may give the Secretary a written notice (the acceptance notice) that complies with section 104 of that Act.

(6) If the employer gives the acceptance notice to the Secretary within that 14 day period, the transitional employer determination comes into force on the day the Secretary receives the acceptance notice.

(7) If the employer does not give the acceptance notice to the Secretary within that 14 day period, the following paragraphs have effect:

(a) the Secretary must revoke the transitional employer determination;

(b) the revocation comes into force on the day of the revocation;

(c) to avoid doubt, subsection 108(5) of that Act (which deals with giving notice of the revocation) applies in relation to the revocation.

(8) The Secretary may extend the 14 day period referred to in subitem (5) in relation to an employer. If the Secretary does so, subitems (6) and (7) have effect accordingly.

(9) Despite paragraph (1)(a) and subitem (2) of this item, if the person's child is born on or after 1 July 2011, then the following paragraphs have effect:

(a) the Secretary may make an employer determination for the person and the person's employer under section 101 of the Paid Parental Leave Act 2010, as that section applies apart from this item;

(b) if the Secretary does so and has previously made a transitional employer determination for the person and the employer, the Secretary is taken never to have made the transitional employer determination.

(10) The following provisions of the Paid Parental Leave Act 2010, apply in relation to this item as if it were a provision of that Act:

(a) section 275 (which deals with how that Act applies to an adopted child);

(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances).

2 Employer determination made where expected date of birth is on or after 1 July 2011 but child born before that date

(1) This item applies if:

(a) the Secretary makes an employer determination for an employer and a person under the Paid Parental Leave Act 2010; and

(b) the person's claim is made before the day the child is born; and

(d) the child is born before 1 July 2011; and

(e) the person's employer has not made an election under section 109 of that Act that applies to the person.

(2) If, after the employer determination is made, the Secretary makes a payability determination that parental leave pay is payable to the person for the child, the notice given to the employer under section 113 of that Act must:

(a) state the day the child was born; and

(b) be dated as at the date the preparation of the notice was completed; and

(i) agrees to being required to pay instalments to the person, even though the child was born before 1 July 2011; and

(ii) gives the Secretary a written notice indicating that agreement within 14 days of the date referred to in paragraph (b).

(3) If the employer does not give the notice referred to in subparagraph (2)(c)(ii) to the Secretary within that 14 day period, the following paragraphs have effect:

(a) the Secretary must revoke the employer determination;

(b) the revocation comes into force on the day of the revocation;

(c) to avoid doubt, subsection 108(5) of that Act (which deals with giving notice of the revocation) applies in relation to the revocation;

(d) section 103 of that Act (which deals with responding to a notice of an employer determination) is taken to have never applied in relation to the employer determination.

(4) The following provisions of that Act apply in relation to this item as if it were a provision of that Act:

(a) section 275 (which deals with how that Act applies to an adopted child);

(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances).

Tax Laws Amendment (2011 Measures No. 2) Act 2011 (No. 41, 2011)

Schedule 5

13 Transitional provision--approved worker entitlement funds

Scope

(1) This item applies to a fund that, just before the commencement of this item, was an approved worker entitlement fund under subsection 58PB(2) of the Fringe Benefits Tax Assessment Act 1986.

Fund taken to have been endorsed

(2) Treat the fund as having been endorsed, on that commencement, by the Commissioner under subsection 58PB(3) of that Act, as amended by this Part.

(3) To avoid doubt, subitem (2) does not prevent the Commissioner from revoking that endorsement at a later time under section 426-55 in Schedule 1 to the Taxation Administration Act 1953.

Fund not required to have ABN for 6 months

(4) Paragraph 58PB(4)(f) of the Fringe Benefits Tax Assessment Act 1986, as added by this Part, does not apply to the fund before the end of the period of 6 months starting on the day this item commences.

Acts Interpretation Amendment Act 2011 (No. 46, 2011)

Schedule 3

10 Saving--appointments

The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.

11 Transitional regulations

The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.

Tax Laws Amendment (2011 Measures No. 5) Act 2011 (No. 62, 2011)

Schedule 5

8 Application provision

(1) The amendments made by this Part apply to a car fringe benefit in relation to a year of tax beginning on or after 1 April 2011, whether the car fringe benefit is provided before, on or after the commencement of this item.

(2) Despite subitem (1), the amendments do not apply to a car fringe benefit, in relation to an employer in relation to a year of tax, that relates to a car, if:

(a) any car fringe benefit, in relation to the employer in relation to the year of tax in respect of employment of an employee by the employer, that relates to the car is constituted by the application or availability of the car for a period; and

(b) the last time at which:

(i) the employer, or an associate of the employer; or

(ii) the employee, or an associate of the employee;

committed to the application or availability of the car for that period, in respect of the employment, occurred before 7.30 pm Australian Eastern Standard Time on 10 May 2011.

Note: The effect of subitem (2) is that the amendments will not apply until the first year of tax starting after the employer, employee or associate first commits, after 7.30 pm Australian Eastern Standard Time on 10 May 2011, to the application or availability of the car.

9 Transitional provision

(1) The following table has effect:

Transitional provision
Item	Column 1 The formula in subsection 9(1) of the Fringe Benefits Tax Assessment Act 1986 (as amended by this Part) applies in relation to a car fringe benefit in relation to an employer in relation to the year of tax starting on ...	Column 2 in relation to a car that, during the year of tax, travelled more than the following annualised number of whole kilometres:	Column 3 but not more than the following annualised number of whole kilometres (if applicable):	Column 4 as if the reference in the formula to 0.2 were a reference to ...
1	1 April 2011	25,000	40,000	0.14
2	1 April 2011	40,000	not applicable	0.10
3	1 April 2012	25,000	40,000	0.17
4	1 April 2012	40,000	not applicable	0.13
5	1 April 2013	40,000	not applicable	0.17

(2) Subitem (1) applies to a car fringe benefit to which the amendments made by this Schedule apply (see item 8), unless:

(a) the employer chooses to have the subitem not apply to car fringe benefits in relation to the employer in relation to the car; and

(b) if the car fringe benefit is in respect of employment of an employee by the employer, and the employee would be worse off as a result of the subitem not applying to car fringe benefits in relation to the employer in relation to the car--the employee consents to the employer's choice.

(3) The way the employer's return under the Fringe Benefits Tax Assessment Act 1986 for the relevant year of tax is prepared is sufficient evidence of the making of the choice.

Tax Laws Amendment (2011 Measures No. 6) Act 2011 (No. 129, 2011)

Schedule 2

9 Application provision

The amendment made by item 1 of this Schedule applies to benefits provided on or after 1 July 2009.

Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - NOTES