Commonwealth Consolidated Acts

FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986 - SECT 4

    Subject to this Act and to such modifications as are prescribed, the Assessment Act applies, in respect of any matter or thing in respect of the employment of a Commonwealth employee, as if:

  (a)   the employee were employed by the responsible Department and not by the Commonwealth;

  (b)   the responsible Department were a company and each other Department, and each authority of the Commonwealth, were a company related to the responsible Department; and

  (c)   the responsible Department were a government body.