Federal Register of Legislation - Australian Government

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SR 2004 No. 51 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 HR31-Mar-2004
Tabled Senate31-Mar-2004
Gazetted 30 Mar 2004
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Fringe Benefits Tax Amendment Regulations 2004 (No. 3)1

Statutory Rules 2004 No. 512

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 23 March 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. 3).

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, as amended by the Fringe Benefits Tax Amendment Regulations 2004 (No. 1).


Schedule 1        Amendments

(regulation 3)

  

[1]           Paragraph 6 (i)

omit

Trust.

insert

Trust;

[2]           After paragraph 6 (i)

insert

                (j)    Contracting Industry Redundancy Trust (Queensland);

               (k)    Severance payment scheme — Electrical Contractors Association of Western Australia (Inc);

                (l)    WA Construction Industry Redundancy (No. 2) Fund;

              (m)    Mechanical and Electrical Redundancy Trust;

               (n)    Building Industry Redundancy Scheme Trust;

               (o)    Electrical Industry Severance Scheme;

               (p)    Victorian Contract Cleaning Industry Portable Long Service Leave Fund.

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; 2004 Nos. 28 and 50.

2.       Notified in the Commonwealth of Australia Gazette on 30 March 2004.