Federal Register of Legislation - Australian Government

Primary content

SR 2000 No. 251 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 HR05-Sep-2000
Tabled Senate05-Sep-2000
Gazetted 05 Sep 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Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013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. 4)

Statutory Rules 2000 No. 251

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 29 August 2000



By His Excellency’s Command


Fringe Benefits Tax Amendment Regulations 2000 (No. 4)1

Statutory Rules 2000 No. 2512

made under the






                        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. 4).

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 subregulation 3B (5)


      (5A)   The application of a car, by an employee, for travel between the employee’s place of residence and a place where the employee is required to carry out the employee’s duties is an excluded fringe benefit if:

                (a)    the car is described in subsection 7 (2A) of the Act; and

               (b)    the application of the car to a private use is taken to constitute a benefit within the meaning of subsection 7 (1) of the Act.

Note   Subsection 7 (2A) of the Act describes cars that are used by an ambulance service, a firefighting service or a police service, and that are marked and fitted for those uses.


1.       These Regulations amend Statutory Rules 1992 No. 130, as amended by 1993 Nos. 105 and 148; 1994 No. 196; 2000 Nos. 40, 127 and 228.

2.       Made by the Governor-General on 29 August 2000, and notified in the Commonwealth of Australia Gazette on 5 September 2000