Act corrects an anomaly arising from changes to FBT provisions that relate to payment or service provided to members of Parliament under the Civil List Act 1979.

Sections CW25 and CX11 of the Income Tax Act 2004 and sections CW31, CX12 and CX33B of the Income Tax Act 2007

Amendments have been made to correct an anomaly arising from changes to the fringe benefit tax provisions to ensure that tax is only applied to the private element of any payment or service provided to members of Parliament under the Civil List Act 1979.

Amendments in the Members of Parliament (Remuneration and Services) Bill achieve a similar outcome on a prospective basis.

Section CX33B has also been amended to clarify the administrative practice for calculating fringe benefit tax on the private element of services provided to members of Parliament

Application dates

The amendments apply retrospectively from the application dates of the original legislation with the exception of section CX33B, which is effective from 1 July 2013.