2010-2011-2012-2013 

 

The Parliament of the 

Commonwealth of Australia 

 

HOUSE OF REPRESENTATIVES 

 

 

 

 

Presented and read a first time 

 

 

 

 

 

 

 

 

 

Fringe Benefits Tax Amendment 

(DisabilityCare Australia) Bill 2013 

 

No.      , 2013 

 

(Treasury) 

 

 

 

A Bill for an Act to amend the Fringe Benefits Tax 

Act 1986, and for related purposes 

   

   

 

 

i       Fringe Benefits Tax Amendment (DisabilityCare Australia) Bill 2013       No.      , 2013 

Contents 

1 

Short title ........................................................................................... 1

 

2 

Commencement ................................................................................. 1

 

3 

Schedule(s) ........................................................................................ 2

 

Schedule 1--Amendments

 

3

 

Fringe Benefits Tax Act 1986

 

3

 

 

 

 

Fringe Benefits Tax Amendment (DisabilityCare Australia) Bill 2013       No.      , 2013       1 

A Bill for an Act to amend the Fringe Benefits Tax 

1 

Act 1986, and for related purposes 

2 

The Parliament of Australia enacts: 

3 

1  Short title 

4 

 

  This Act may be cited as the Fringe Benefits Tax Amendment 

5 

(DisabilityCare Australia) Act 2013. 

6 

2  Commencement 

7 

 

(1)  Each provision of this Act specified in column 1 of the table 

8 

commences, or is taken to have commenced, in accordance with 

9 

column 2 of the table. Any other statement in column 2 has effect 

10 

according to its terms. 

11 

 

12 

   

   

 

 

2            Fringe Benefits Tax Amendment (DisabilityCare Australia) Bill 2013       No.      , 2013 

Commencement information 

Column 1 

Column 2 

Column 3 

Provision(s) 

Commencement 

Date/Details 

1.  Sections 1 to 3 

and anything in 

this Act not 

elsewhere covered 

by this table 

The day this Act receives the Royal Assent. 

 

2.  Schedule 1 

At the same time as Schedule 1 to the 

Medicare Levy Amendment (DisabilityCare 

Australia) Act 2013 commences. 

 

Note:  

This table relates only to the provisions of this Act as originally 

1 

enacted. It will not be amended to deal with any later amendments of 

2 

this Act. 

3 

 

(2)  Any information in column 3 of the table is not part of this Act. 

4 

Information may be inserted in this column, or information in it 

5 

may be edited, in any published version of this Act. 

6 

3  Schedule(s) 

7 

 

  Each Act that is specified in a Schedule to this Act is amended or 

8 

repealed as set out in the applicable items in the Schedule 

9 

concerned, and any other item in a Schedule to this Act has effect 

10 

according to its terms. 

11 

Amendments  Schedule 1 

   

 

 

Fringe Benefits Tax Amendment (DisabilityCare Australia) Bill 2013       No.      , 2013            3 

Schedule 1

--

Amendments 

1 

   

2 

Fringe Benefits Tax Act 1986 

3 

1  Section 6 

4 

Omit "46.5%", substitute "47%". 

5 

2  Application of amendment 

6 

The amendment made by this Schedule applies to the year of tax 

7 

beginning on 1 April 2014 and later years of tax. 

8