Federal Register of Legislation - Australian Government

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SR 2003 No. 38 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 HR13-May-2003
Tabled Senate13-May-2003
Gazetted 27 Mar 2003
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Fringe Benefits Tax Amendment Regulations 2003 (No. 1)1

Statutory Rules 2003 No. 382

I, PETER JOHN HOLLINGWORTH, 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 20 March 2003

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

HELEN COONAN


1              Name of Regulations

                These Regulations are the Fringe Benefits Tax Amendment Regulations 2003 (No. 1).

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        Amendments

(regulation 3)

  

[1]           Regulation 3D, heading

substitute

3D           Excluded fringe benefit — Defence Force (Act s 5E)

[2]           After regulation 3D

insert

3E           Excluded fringe benefit — police (Act s 5E)

         (1)   For paragraph 5E (3) (i) of the Act, a fringe benefit provided, in the circumstances described in subregulation (2), to a member of a police force or police service of the Commonwealth, a State or Territory who is a resident of Australia or an external Territory is an excluded fringe benefit in relation to the year of tax starting on 1 April 2002 and each later year of tax.

         (2)   A fringe benefit to the extent that it is assistance for the removal or storage of the household effects of the member is an excluded fringe benefit if:

                (a)    the member is directed to change residence by the police force or service that provides the benefit; and

               (b)    the removal or storage arises from the direction.

         (3)   In this regulation:

household effects has the meaning given in paragraph 58B (2) (a) of the Act.

Notes

1.       These Regulations amend Statutory Rules 1992 No. 130, as amended by 1993 Nos. 105 and 148; 1994 No. 196; 2000 Nos. 40, 127, 228 and 251; 2001 Nos. 36, 188, 289 and 321; 2002 No. 301.

2.       Notified in the Commonwealth of Australia Gazette on 27 March 2003.