Federal Register of Legislation - Australian Government

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SR 2004 No. 28 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 HR01-Mar-2004
Tabled Senate01-Mar-2004
Gazetted 26 Feb 2004
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Fringe Benefits Tax Amendment Regulations 2004 (No. 1)1

Statutory Rules 2004 No. 282

I, PHILIP MICHAEL JEFFERY, 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 19 February 2004

P. M. JEFFERY

Governor-General

By His Excellency’s Command

HELEN COONAN


1              Name of Regulations

                These Regulations are the Fringe Benefits Tax Amendment Regulations 2004 (No. 1).

2              Commencement

                These Regulations are taken to have commenced on 1 April 2003.

3              Amendment of Fringe Benefits Tax Regulations 1992

                Schedule 1 amends the Fringe Benefits Tax Regulations 1992.


Schedule 1        Amendment

(regulation 3)

  

[1]           After regulation 3E

insert

6              Approved worker entitlement funds (Act s 58PB)

                For paragraph 58PB (2) (a) of the Act, the following funds are prescribed:

                (a)    Australian Construction Industry Redundancy Trust;

               (b)    BERT Fund No. 2;

                (c)    Construction Industry Complying Portable Sick Leave Pay Scheme;

               (d)    J&P Richardson Industries Group Employee Entitlement Trust;

                (e)    Metal and Engineering Construction and Contracting Industries Complying Portable Sick Leave Pay Scheme;

                (f)    National Entitlement Security Trust;

               (g)    Redundancy Payment Approved Worker Entitlement Fund 1;

               (h)    Redundancy Payment Approved Worker Entitlement Fund 2;

                (i)    Secure Employee Entitlements Trust.

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; 2003 No. 38.

2.       Notified in the Commonwealth of Australia Gazette on 26 February 2004.