Federal Register of Legislation - Australian Government

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SR 2004 No. 347 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 HR09-Dec-2004
Tabled Senate09-Dec-2004
Gazetted 08 Dec 2004
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Fringe Benefits Tax Amendment Regulations 2004 (No. 4)1

Statutory Rules 2004 No. 3472

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 1 December 2004

P. M. JEFFERY

Governor-General

By His Excellency’s Command

MALCOLM BROUGH


1              Name of Regulations

                These Regulations are the Fringe Benefits Tax Amendment Regulations 2004 (No. 4).

2              Commencement

                These Regulations are taken to have commenced on 1 April 2004.

3              Amendment of Fringe Benefits Tax Regulations 1992

                Schedule 1 amends the Fringe Benefits Tax Regulations 1992.


Schedule 1        Amendments

(regulation 3)

  

[1]           Paragraph 6 (p)

omit

Fund.

insert

Fund;

[2]           After paragraph 6 (p)

insert

               (q)    Trust Employees’ Entitlement Service.


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, 50 and 51.

2.       Notified in the Commonwealth of Australia Gazette on 8 December 2004.