Federal Register of Legislation - Australian Government

Primary content

SR 2000 No. 127 Regulations as made
These Regulations amend the Fringe Benefits Tax Regulations 1992.
Administered by: Treasury
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Registered 01 Jan 2005
Tabling HistoryDate
Tabled HR14-Aug-2000
Tabled Senate14-Aug-2000
Gazetted 22 Jun 2000
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013
Table of contents.

Fringe Benefits Tax Amendment Regulations 2000 (No. 2)

Statutory Rules 2000 No. 127

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Fringe Benefits Tax Assessment Act 1986.

Dated 21 June 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP


Fringe Benefits Tax Amendment Regulations 2000 (No. 2)1

Statutory Rules 2000 No. 1272

made under the

 

 

 

Contents

                                                                                                                 Page

                        1  Name of Regulations                                                         2

                        2  Commencement                                                                2

                        3  Amendment of Fringe Benefits Tax Regulations 1992           2

Schedule 1           Amendment                                                                     3

 


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1              Name of Regulations

                These Regulations are the Fringe Benefits Tax Amendment Regulations 2000 (No. 2).

2              Commencement

                These Regulations commence on gazettal.

3              Amendment of Fringe Benefits Tax Regulations 1992

                Schedule 1 amends the Fringe Benefits Tax Regulations 1992.


Schedule 1        Amendment

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(regulation 3)

[1]         After regulation 3B

insert

3C           Excluded fringe benefit for 1999–2000 (Act s 5E)

                For paragraph 5E (3) (i) of the Act, a housing benefit mentioned in subsection 140 (1A) of the Act is, in relation to the year of tax starting on 1 April 1999, an excluded fringe benefit.

Notes

1.       These Regulations amend Statutory Rules 1992 No. 130, as amended by 1993 Nos. 105 and 148; 1994 No. 196; 2000 No. 40.

2.       Made by the Governor-General on 21 June 2000, and notified in the Commonwealth of Australia Gazette on 22 June 2000.