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On 17 August 2011, Tax Laws Amendment (2011 Measures No 6) Bill 2011 was passed by the House of Representatives without amendment.

The Bill amends:

  • ITAA 1997 to provide that the outer regional and remote payment made under the Better Start for Children with Disability initiative is exempt from income tax; and update the list of deductible gift recipients; and
  • Fringe Benefits Tax Assessment Act 1986 to provide that transport costs from an employee’s residence to their employment in a remote area overseas is exempt from fringe benefits tax.

The Bill now proceeds to the Senate.


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