Contents

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

2............ Commencement................................................................................... 2

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

Schedule 1--Reform of living away from home allowance and benefit rules      3

Part 1--Main amendment                                                                                           3

Fringe Benefits Tax Assessment Act 1986                                                               3

Part 2--Other amendments                                                                                        9

Fringe Benefits Tax Assessment Act 1986                                                               9

Part 3--Application and transitional provisions                                            14

Schedule 2--GST supplies by representatives who are creditors          16

A New Tax System (Goods and Services Tax) Act 1999                                      16

Schedule 3--Consolidation                                                                                             18

Tax Laws Amendment (2012 Measures No. 2) Act 2012                                    18

 

 

 

Tax Laws Amendment (2012 Measures No. 4) Act 2012

No. 142, 2012

 

An Act to amend the law relating to taxation, and for related purposes

[Assented to 28 September 2012]

The Parliament of Australia enacts:

[Minister's second reading speech made in--

House of Representatives on 28 June 2012

Senate on 23 August 2012]