Federal Register of Legislation - Australian Government

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SLI 2006 No. 103 Regulations as made
These Regulations amend the Fringe Benefits Tax Regulations 1992. to prescribe three funds as approved worker entitlement funds for the purpose of a fringe benefits tax exemption - and moves the list of funds from regulation 6 of the Principal Regulations to a schedule as a result of the increasing number of approved worker entitlement funds and to improve the clarity of the regulations.
Administered by: Treasury
Registered 09 May 2006
Tabling HistoryDate
Tabled HR10-May-2006
Tabled Senate11-May-2006
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Fringe Benefits Tax Amendment Regulations 2006 (No. 1)1

Select Legislative Instrument 2006 No. 103

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 8 May 2006

P. M. JEFFERY

Governor-General

By His Excellency’s Command

PETER DUTTON


1              Name of Regulations

                These Regulations are the Fringe Benefits Tax Amendment Regulations 2006 (No. 1).

2              Commencement

                These Regulations are taken to have commenced on 1 April 2006.

3              Amendment of Fringe Benefits Tax Regulations 1992

                Schedule 1 amends the Fringe Benefits Tax Regulations 1992.


Schedule 1        Amendments

(regulation 3)

  

[1]           Regulation 6

substitute

6              Approved worker entitlement funds (Act s 58PB)

                For paragraph 58PB (2) (a) of the Act, the funds mentioned in Schedule 3 are prescribed.

[2]           After Schedule 2

insert

Schedule 3        Prescribed approved worker entitlement funds

(regulation 6)

 

Item

Name of Fund

Date of effect

1

The Alsynite Employees’ Entitlement Trust

1 April 2005

2

AMCA ACT Industry Development Training and Redundancy Trust

1 April 2005

3

Australian Construction Industry Redundancy Trust

1 April 2003

4

The Austral Refrigeration Employees’ Entitlement Trust

1 April 2005

5

BERT Fund No. 2

1 April 2003

6

Building Industry Redundancy Scheme Trust

1 April 2003

7

Contracting Industry Redundancy Trust (Queensland)

1 April 2003

8

Construction Industry Complying Portable Sick Leave Pay Scheme

1 April 2003

9

Electrical Industry Severance Scheme

1 April 2003

10

Ensham Production and Engineering Employees’ Leave Entitlements Trust

1 April 2006

11

J&P Richardson Industries Group Employee Entitlement Trust

1 April 2003

12

KBAus Employees’ Entitlement Trust (Knorr-Bremse Australia Pty Ltd)

1 April 2006

13

Mechanical and Electrical Redundancy Trust

1 April 2003

14

Metal and Engineering Construction and Contracting Industries Complying Portable Sick Leave Pay Scheme

1 April 2003

15

National Entitlement Security Trust

1 April 2003

16

The Port Kembla Coal Terminal Employees’ Entitlements Trust

1 April 2005

17

Redundancy and Employee Entitlements Fund

1 April 2006

18

Redundancy Payment Approved Worker Entitlement Fund 1

1 April 2003

19

Redundancy Payment Approved Worker Entitlement Fund 2

1 April 2003

20

Secure Employee Entitlements Trust

1 April 2003

21

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

1 April 2003

22

Trust Employees’ Entitlement Service

1 April 2004

23

Victorian Contract Cleaning Industry Portable Long Service Leave Fund

1 April 2003

24

WA Construction Industry Redundancy (No. 2) Fund

1 April 2003


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.