"The Interaction between the Goods and Services Tax and the Fringe Benefits Tax"

Leeken, James

Journal of Australian Taxation

Australia

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s2.5, s7.5, s11.1, s19.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth)	s9, s10
Fringe Benefits Tax Assessment Act 1986 (Cth)
A New Tax System (Fringe Benefits) Act 2000 (Cth)
Indirect Tax Legislation Amendment Act 2000 (Cth)	s2, s3
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback