Commonwealth Numbered Acts

FRINGE BENEFITS TAX (MISCELLANEOUS PROVISIONS) ACT 1986 No. 41 of 1986 - SECT 2

2.(1) Subject to sub-section (2), this Act shall come into operation on the
day on which the Fringe Benefits Tax Assessment Act 1986 comes into operation.

(2) If the day on which the Taxation Laws Amendment Act 1986 receives the
Royal Assent is a later day than the day referred to in sub-section (1), the
amendment made by this Act inserting section 82KZK in the Income Tax 
Assessment Act 1936 shall come into operation on that later day.