Section 6 — Rate of tax — Fringe Benefits Tax Act 1986 (Commonwealth) — Barrister AI

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Section 6 — Rate of tax — Fringe Benefits Tax Act 1986 (Commonwealth) — Barrister AI

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COMMONWEALTHAct

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s 1Short title s 2Commencement s 3Incorporation s 4Act binds the Crown s 5Imposition of tax s 6Rate of tax s 6ATemporary budget repair levy s 7Severability

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6

Rate of tax

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6 Rate of tax

The rate of tax in respect of the fringe benefits taxable amount of an employer of a year of tax is 47%.

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