Federal Register of Legislation - Australian Government

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SLI 2005 No. 173 Regulations as made
These Regulations amend the Fringe Benefits Tax Regulations 1992 to prescribe four funds as approved worker entitlement funds for the purpose of a fringe benefit tax exemption.
Administered by: Treasury
Registered 26 Jul 2005
Tabling HistoryDate
Tabled HR09-Aug-2005
Tabled Senate09-Aug-2005
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Fringe Benefits Tax Amendment Regulations 2005 (No. 2)1

Select Legislative Instrument 2005 No. 173

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 21 July 2005

P. M. JEFFERY

Governor-General

By His Excellency’s Command

MAL BROUGH


1              Name of Regulations

                These Regulations are the Fringe Benefits Tax Amendment Regulations 2005 (No. 2).

2              Commencement

                These Regulations are taken to have commenced 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]           Paragraph 6 (q)

omit

Service.

insert

Service;

[2]           After paragraph 6 (q)

insert

                (r)    AMCA ACT Industry Development Training and Redundancy Trust;

                (s)    The Port Kembla Coal Terminal Employees’ Entitlements Trust;

                (t)    The Austral Refrigeration Employees’ Entitlement Trust;

                (u)    The Alsynite Employees’ Entitlement Trust.


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.