Structure and Design of the Fringe Benefits Tax

Bernard Marks

Australian Economic Review, 1986, vol. 19, issue 4, 25-29

Abstract: The aim of this article is to provide an introduction for economists to the legal structure of the fringe benefits tax legislation. The article is not concerned with the analysis of the provisions of the legislation, but, rather with the design rules employed by the drafters in implementing the Government's policy to impose a tax on employers on non‐cash fringe benefits provided to employees.

Date: 1986
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