Federal Register of Legislation - Australian Government

Primary content

SLI 2005 No. 44 Regulations as made
These Regulations amend the Fringe Benefits Tax Regulations 1992 to provide four fringe benefits reporting exclusions for certain police officers.
Administered by: Treasury
Registered 29 Mar 2005
Tabling HistoryDate
Tabled HR10-May-2005
Tabled Senate10-May-2005
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

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 2005

P. M. JEFFERY

Governor-General

By His Excellencys Command

MAL BROUGH


1 Name of Regulations

These Regulations are the Fringe Benefits Tax Amendment Regulations 2005 (No. 1).

2 Commencement

These Regulations commence on 1 April 2005.

3 Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends the Fringe Benefits Tax Regulations 1992.


Schedule 1 Amendments

(regulation 3)

[1] Subregulation 3B (4A)

omit

[2] Regulation 3E

substitute

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

(1) For paragraph 5E (3) (i) of the Act, a fringe benefit provided:

(a) to a member of a police force or police service of the Commonwealth, a State or Territory; and

(b) in the circumstances described in an item in the following table;

is an excluded fringe benefit in relation to the years of tax mentioned in the item.

Item

Fringe benefit

Years of tax

1

A fringe benefit for the application of a car, by a member, for travel between the members place of residence and a place where the member is required to carry out the members duties, if:

(a) the car is used by the employer of the member; and

(b) the member has the car at or near the members place of residence to enable the member to respond to an event involving the possible commission of a crime or a possible threat to public safety; and

(c) the car is fitted with:

(i) a police radio, or a radio for use with the members duties; and

(ii) concealed or portable warning lights; and

(iii) concealed or portable sirens; and

(d) 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.

The year of tax starting on 1 April 2004

Each subsequent year of tax

2

A fringe benefit, to the extent that it is assistance for the removal or storage of the household effects of a member who is a resident of Australia or an external Territory, 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.

The year of tax starting on 1 April 2002

Each subsequent year of tax

3

A housing fringe benefit provided to a member in relation to housing:

(a) that is attached to or adjacent to a police station that is being used for that purpose; and

(b) in which the member resides.

The year of tax starting on 1 April 2004

Each subsequent year of tax

4

An expense payment fringe benefit that is:

(a) housing rent connected with a unit of accommodation; and

(b) provided to a member whose usual place of residence is at least 100 kilometres from an eligible urban area with a census population of not less than 130 000.

The year of tax starting on 1 April 2004

Each subsequent year of tax

5

A fringe benefit that is costs incidental to the purchase of a new dwelling that:

(a) occurs because the member is required to change his or her usual place of residence in order to perform the duties of his or her employment; and

(b) is made within 4 years after commencing duties after the change.

The year of tax starting on 1 April 2004

Each subsequent year of tax

(2) In subregulation (1):

census population has the meaning given by subsection 140 (3) of the Act.

eligible urban area has the meaning given by section 140 of the Act.

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

Note   Regulation 3B sets out other excluded fringe benefit arrangements that may be available relating to members of a police force or service.



 

Note

1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.frli.gov.au.