Fringe benefits tax: anticipation by employers of proposed amendments

Taxation Ruling MT 2031, which issued on 1 October 1986, contains details of a Government announcement regarding certain proposed amendments to the Fringe Benefits Tax laws as contained in press release No. 90 issued by the Treasurer on 26 August 1986.

To the extent that the proposals were enacted, they are now covered in the Tax Office's publication Fringe benefits tax (FBT) - A guide for employers (NAT 1054). A copy of this publication is available on the Tax Office's website www.ato.gov.au .