Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 66

66. (1) Subject to this Act, tax imposed in respect of the fringe benefits
taxable amount of an employer of a year of tax is payable by the employer.

(2) A law, or a provision of a law, passed before the commencement of this Act
that purports to exempt a person from liability to pay fringe benefits tax or
to pay taxes that include that tax does not exempt that person from liability
to pay that tax.

(3) A law, or a provision of a law, passed after the commencement of this Act
that purports to exempt a person from liability to pay taxes under the laws of
the Commonwealth or to pay certain taxes under those laws that include
fringe benefits tax, other than a law or a provision that expressly exempts a
person from liability to pay that tax, shall not be construed as exempting the
person from liability to pay that tax.