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Fringe Benefits Tax Act 1986
6ATemporary budget repair levy
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6A Temporary budget repair levy
(1) This section applies to the temporary budget repair levy years for FBT. (2) Increase the rate of tax mentioned in section 6 by 2 percentage points. (3) In this section, each of the following is a temporary budget repair levy year for FBT: (a) the year of tax starting on 1 April 2015; (b) the year of tax starting on 1 April 2016.