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Fringe Benefits Tax Regulations 1992

Authoritative Version
SR 1992 No. 130 Regulations as amended, taking into account amendments up to Fringe Benefits Tax Amendment Regulation 2013 (No. 1)
Principal Regulations; Repeals the former Fringe Benefits Tax Regulations.
Administered by: Treasury
Registered 18 Jun 2013
Start Date 12 Apr 2013
End Date 30 Jun 2015
Date of repeal 01 Oct 2018
Repealed by Fringe Benefits Tax Assessment Regulations 2018
Table of contents.

Commonwealth Coat of Arms

Fringe Benefits Tax Regulations 1992

Statutory Rules No. 130, 1992 as amended

made under the

Fringe Benefits Tax Assessment Act 1986

Compilation start date:                     12 April 2013

Includes amendments up to:            SLI No. 55, 2013

About this compilation

The compiled instrument

This is a compilation of the Fringe Benefits Tax Regulations 1992 as amended and in force on 12 April 2013. It includes any amendment affecting the compiled instrument to that date.

This compilation was prepared on 17 June 2013.

The notes at the end of this compilation (the endnotes) include information about amending Acts and instruments and the amendment history of each amended provision.

Uncommenced provisions and amendments

If a provision of the compiled instrument has not commenced or is affected by an uncommenced amendment, the text of the uncommenced provision or amendment is set out only in the endnotes.

Application provisions for amendments

If the operation of an amendment is affected by an application provision, this provision is set out in the endnotes.

Modifications

If a provision of the compiled instrument is affected by a textual modification that is in force, the text of the modifying provision is set out in the endnotes.

Provision ceasing to have effect

If a provision of the compiled instrument has expired or otherwise ceased to have effect, or is to expire or otherwise cease to have effect, in accordance with a provision of the instrument, details of the provision are set out in the endnotes.

 

  

  

  


Contents

1............ Name of Regulations........................................................................... 1

2............ Commencement................................................................................... 1

3............ Definitions.......................................................................................... 1

4............ Excluded fringe benefit—car parking facilities.................................... 1

5............ Excluded fringe benefit—health care services..................................... 2

6............ Excluded fringe benefit—Defence Force............................................ 5

7............ Excluded fringe benefit—police.......................................................... 6

8............ Excluded fringe benefit—pooled or shared cars.................................. 8

9............ Excluded fringe benefit—various benefits.......................................... 8

11.......... Order where no administration of deceased employer’s estate............ 9

12.......... Variation of notional tax amount of employers................................... 9

13.......... Expenses of person required to attend before Commissioner............ 10

13A....... Eligible car parking expense payment benefit.................................... 10

14.......... Supplementary car rate...................................................................... 11

18.......... Preferred address for service............................................................. 11

19.......... Change or withdrawal of preferred address for service..................... 12

19A....... Requirement to maintain a preferred address for service................... 12

20.......... Substitute preferred address for service............................................ 13

21.......... Failure to notify change of address................................................... 13

22.......... Service of documents........................................................................ 13

23.......... Commissioner’s signature................................................................. 14

24.......... Repeal of the former Fringe Benefits Tax Regulations...................... 14

Schedule 1—Forms                                                                                                     15

Form 2—Order under subsection 98 (5) of the Fringe Benefits Tax Assessment Act 1986         15

Schedule 2—Scale of expenses                                                                        16

Endnotes                                                                                                                                    17

Endnote 1—Legislation history                                                                             17

Endnote 2—Amendment history                                                                           19

Endnote 3—Uncommenced amendments [none]                                          22

Endnote 4—Misdescribed amendments [none]                                             23

 


 

 

1  Name of Regulations

                   These Regulations are the Fringe Benefits Tax Regulations 1992.

2  Commencement

                   Regulations 3 and 15 are taken to have commenced on 1 July 1986.

3  Definitions

                   In these Regulations, unless the contrary intention appears:

branch of the Australian Taxation Office means a place of business of the Commissioner or a Deputy Commissioner:

                     (a)  which is open to the public; or

                     (b)  part of which is open to the public.

effective, in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

member of the Defence force means a member of the Defence Force to whom the Defence Force Discipline Act 1982 applies.

preferred address for service has the meaning given by regulation 18.

return means a return mentioned in section 68 or 69 of the Act.

the Act means the Fringe Benefits Tax Assessment Act 1986.

4  Excluded fringe benefit—car parking facilities

             (1)  For the purposes of paragraph 39A(h) of the Act, the provision of parking facilities for a car during a period referred to in section 39A of the Act is taken to be excluded from that section if:

                     (a)  the parking facilities are provided to an employee who:

                              (i)  is entitled under the law of a State or Territory to the use of a disabled persons’ car parking space; and

                             (ii)  is the driver of, or is a passenger in, the car; and

                     (b)  a valid disabled persons’ car parking permit is displayed on the car.

             (2)  In this regulation:

disabled persons’ car parking space means a car parking space:

                     (a)  in a public car parking area; and

                     (b)  designated for the exclusive use of disabled persons.

disabled persons’ car parking permit means a permit, label or other document:

                     (a)  issued by the appropriate authority in a State or Territory; and

                     (b)  authorising the parking of a car in a disabled persons’ car parking space.

5  Excluded fringe benefit—health care services

             (1)  For the purposes of paragraph 5E(3)(i) of the Act, this regulation applies, in relation to the year of tax starting on 1 April 1999 and each later year of tax, to an excluded fringe benefit described in a following subregulation.

             (2)  A fringe benefit is an excluded fringe benefit if:

                     (a)  the benefit is a payment to a person who provides an emergency or other essential health care service outside Australia; and

                     (b)  the payment is for the provision of an emergency or other essential health care service to an employee or an associate of an employee; and

                     (c)  the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and

                     (d)  the employee’s place of employment is outside Australia when the service was provided; and

                     (e)  a medicare benefit is not payable in respect of the service.

             (3)  A fringe benefit is an excluded fringe benefit if:

                     (a)  the benefit is reimbursement of a payment by an employee, or an associate of an employee, for the cost of an emergency or other essential health care service provided to the employee or associate outside Australia; and

                     (b)  the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and

                     (c)  the employee’s place of employment is outside Australia when the service was provided; and

                     (d)  a medicare benefit is not payable in respect of the service.

             (4)  A fringe benefit that is a payment of a Commonwealth overseas living allowance is an excluded fringe benefit to the extent that the payment includes any of the following amounts:

                     (a)  the cost of living adjustment;

                     (b)  the post adjustment;

                     (c)  the child supplement;

                     (d)  the child reunion supplement;

                     (e)  50% of the general adjustment.

             (5)  Each of the following benefits provided to a member of the Defence Force who is a resident of Australia, or an external Territory, is an excluded fringe benefit:

                     (a)  a housing fringe benefit;

                     (b)  a fringe benefit, to the extent that it relates to an accommodation expense in the form of rental assistance;

                     (c)  if the member is serving in Australia away from where his or her dependants are located—a fringe benefit to the extent that it is for travel for reunion with those dependants at their place of residence;

                     (d)  a fringe benefit to the extent that it is assistance to the member:

                              (i)  in accordance with the Defence Instructions (General) mentioned in subsection 9A(2) of the Defence Act 1903, as in force at the commencement of this regulation; and

                             (ii)  in relation to support for families with special needs;

                     (e)  if the member has a child who is in a critical year of schooling away from where the member is serving—a fringe benefit to the extent that it is assistance for:

                              (i)  education in that year of schooling in accordance with a determination under section 58B of the Defence Act 1903, as in force at the commencement of this regulation; or

                             (ii)  travel by the child for reunion with the member, or other dependants of the member, where the member is serving;

                      (f)  a fringe benefit to the extent that it is removal and travel assistance:

                              (i)  as a result of the breakdown of the member’s marriage; and

                             (ii)  if the member’s spouse is not a member of the Defence Force—for the spouse and his or her accompanying dependants; and

                            (iii)  paid in accordance with the Defence Manual of Salaries and Conditions for the Permanent Forces, Instruction 1908, Removal and Travel Assistance for Non‑Service Spouses on Breakdown of Marriage, as in force at the commencement of this regulation;

                     (g)  a fringe benefit to the extent that it is child tuition assistance for a child of the member if:

                              (i)  the member is directed to change residence by the Department of Defence; and

                             (ii)  the child must be enrolled in a different school because of the direction.

          (5A)  The application of a car, by an employee, for travel between the employee’s place of residence and a place where the employee is required to carry out the employee’s duties is an excluded fringe benefit if:

                     (a)  the car is described in subsection 7 (2A) of the Act; and

                     (b)  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.

Note:          Subsection 7 (2A) of the Act describes cars that are used by an ambulance service, a firefighting service or a police service, and that are marked and fitted for those uses.

             (6)  In this regulation:

Commonwealth overseas living allowance means a payment by the Commonwealth or a Commonwealth authority, or Commonwealth company, within the meaning of the Commonwealth Authorities and Companies Act 1997 to compensate an employee for the additional living expenses of employment outside Australia.

dependant, of a member of the Defence Force, has the meaning given by clause 14.5 of the Defence Determination 2000/1, Conditions of Service, as in force at the commencement of this regulation.

medicare benefit has the meaning given by the Health Insurance Act 1973.

6  Excluded fringe benefit—Defence Force

             (1)  For paragraph 5E(3)(i) of the Act, a fringe benefit provided, in the circumstances described in subregulation (2), to a member of the Defence Force who is a resident of Australia or an external Territory is an excluded fringe benefit in relation to the year of tax starting on 1 April 2000 and each later year of tax.

             (2)  A fringe benefit to the extent that it is assistance for the removal or storage of the household effects of the member is an excluded fringe benefit if:

                     (a)  the member is directed to change residence by the Department of Defence; and

                     (b)  the removal or storage arises from the direction.

             (3)  In this regulation:

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

7  Excluded fringe benefit—police

             (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 member’s place of residence and a place where the member is required to carry out the member’s duties, if:

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

(b) the member has the car at or near the member’s 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 member’s 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 5 sets out other excluded fringe benefit arrangements that may be available relating to members of a police force or service.

8  Excluded fringe benefit—pooled or shared cars

             (1)  For paragraph 5E(3)(i) of the Act, a car benefit is prescribed if:

                     (a)  the benefit:

                              (i)  is a car fringe benefit; or

                             (ii)  would be a car fringe benefit if it were not an exempt benefit; and

                     (b)  the car to which the benefit relates is applied to or available for the private use of more than one employee under subsection 7(1) of the Act.

Example:    An employer makes one car available to 3 employees, for private use, at different times during the year of tax.

             (2)  The benefit is prescribed in relation to:

                     (a)  each employee in relation to which the benefit is provided; and

                     (b)  each year of tax from 1 April 2007.

9  Excluded fringe benefit—various benefits

             (1)  For paragraph 5E(3)(i) of the Act, a benefit that is provided, on or after 1 October 2012, in relation to each year of tax starting on or after 1 April 2012, is prescribed if the benefit is mentioned in subregulation (2).

             (2)  For subregulation (1), the benefit is any of the following, provided in relation to a Commonwealth employee:

                     (a)  a living‑away‑from‑home allowance under Division 7 of Part III of the Act;

                     (b)  an expense payment benefit that:

                              (i)  is not exempt under section 21 of the Act; and

                             (ii)  relates to accommodation that is required solely because the duties of the person’s employment require the person to live away from the person’s normal residence;

                     (c)  a residual benefit that:

                              (i)  is not exempt under subsection 47(5) of the Act; and

                             (ii)  relates to accommodation that is required solely because the duties of the person’s employment require the person to live away from the person’s normal residence.

             (3)  In this regulation:

Commonwealth employee has the meaning given by subsection 3(1) of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986.

11  Order where no administration of deceased employer’s estate

                   An order given by the Commissioner under subsection 98 (5) of the Act must be in accordance with Form 2 in Schedule 1.

12  Variation of notional tax amount of employers

             (1)  For paragraph (b) of item 4 of the table in subsection 110 (1) of the Act, an employer’s notional tax amount for the current year is varied by applying the formula:

                  

where:

NT is the employer’s notional tax amount for the current year.

AT is the amount of the employer’s fringe benefits tax for the base year.

CR is the rate of tax, specified in section 6 of the Fringe Benefits Tax Act 1986, in respect of the employer’s fringe benefits taxable amount for the current year.

BR is the rate of tax, specified in section 6 of the Fringe Benefits Tax Act 1986, in respect of the employer’s fringe benefits taxable amount for the base year.

Note:          For base year and current yearsee subsection 110 (1) of the Act.

             (2)  For item 4 of the table in subsection 110 (1) of the Act, the prescribed day is 1 April 2006.

13  Expenses of person required to attend before Commissioner

             (1)  Subject to subregulation (2), a person attending before the Commissioner, or before an officer authorised by the Commissioner, in compliance with a notice under subsection 128 (1) of the Act must be paid expenses in accordance with the scale set out in Schedule 2.

             (2)  Expenses are not payable under these Regulations for an attendance by a person to answer questions, or produce documents, relating to the business or affairs of an employer if the person is:

                     (a)  the employer; or

                     (b)  a current employee of the employer; or

                     (c)  a representative of the employer.

13A  Eligible car parking expense payment benefit

             (1)  For the purposes of subparagraph (c)(v) of the definition of eligible car parking expense payment benefit in subsection 136 (1) of the Act, the provision of parking facilities for a car during a period referred to in that definition is taken to be excluded from that definition if:

                     (a)  the parking facilities are provided to an employee who:

                              (i)  is entitled under the law of a State or Territory to the use of a disabled persons’ car parking space; and

                             (ii)  is the driver of, or is a passenger in, the car; and

                     (b)  a valid disabled persons’ car parking permit is displayed on the car.

             (2)  In this regulation:

disabled persons’ car parking space means a car parking space:

                     (a)  in a public car parking area; and

                     (b)  designated for the exclusive use of disabled persons.

disabled persons’ car parking permit means a permit, label or other document:

                     (a)  issued by the appropriate authority in a State or Territory; and

                     (b)  authorising the parking of a car in a disabled persons’ car parking space.

14  Supplementary car rate

                   For the purposes of the definition of supplementary car rate in subsection 136 (1) of the Act, the rate of 0.63 of a cent per kilometre travelled is prescribed.

18  Preferred address for service

             (1)  An address in Australia used by or associated with a person is a preferred address for service of the person if:

                     (a)  it is of one of the following kinds of address:

                              (i)  a physical address;

                             (ii)  a postal address;

                            (iii)  an electronic address; and

Note 1:       An address may be both a physical address and a postal address (eg. a street address).

Note 2:       The following are examples of an electronic address:

(a)    an e‑mail address;

(b)    a secure website that the person can access to obtain a document.

                     (b)  the person has given it to the Commissioner as an address for the service of documents by the Commissioner under the Act or these Regulations; and

                     (c)  the designation of the address or other circumstances indicate that the person wishes the address to be used by the Commissioner in preference to other addresses of the person, whether generally or in specific circumstances.

             (2)  The designation of an address in a form or correspondence as an ‘address for service’, a ‘preferred address’, an ‘address for correspondence’ or similar term satisfies paragraph (1)(c).

19  Change or withdrawal of preferred address for service

             (1)  An employer may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation.

             (2)  The notice must state whether or not the former address is still effective.

             (3)  The notice must be given to the Commissioner in one of the following ways:

                     (a)  orally, including by telephone;

                     (b)  in writing, including electronically;

                     (c)  any other way approved by the Commissioner in writing.

             (4)  If the employer is required to maintain a preferred address for service under the Act or these Regulations, the employer may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.

             (5)  If the employer is required to maintain a preferred address for service under the Act or these Regulations, and a preferred address for service becomes ineffective, the employer must change or withdraw the ineffective address within 28 days.

Penalty:  5 penalty units.

             (6)  An offence against subregulation (5) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

19A  Requirement to maintain a preferred address for service

             (1)  An employer must maintain a preferred address for service during a financial year in which the employer provides a taxable fringe benefit.

             (2)  For subregulation 19 (5), if a preferred address for service becomes ineffective in a financial year at a time when the employer has not provided any taxable fringe benefit, the address is taken to become ineffective on the day when the first taxable fringe benefit is provided.

20  Substitute preferred address for service

             (1)  This regulation applies if:

                     (a)  a person has not given the Commissioner a preferred address for service; or

                     (b)  the Commissioner is satisfied that none of a person’s preferred addresses for service is effective.

             (2)  If the Commissioner has a record of another address relating to the person (whether or not a physical address), and it appears to the Commissioner that it is likely that the address is effective, the Commissioner may treat that address as the person’s preferred address for service for all purposes under the Act and these Regulations.

21  Failure to notify change of address

                   An employer whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 19, may not plead the fact that the address was not effective as a defence in any proceedings instituted against the employer under the Act or these Regulations.

22  Service of documents

             (1)  The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:

                     (a)  if the person has given a preferred address for service that is a physical address—leaving a copy of the document at that address; or

                     (b)  if the person has given a preferred address for service that is a postal address—posting a copy of the document to that address; or

                     (c)  if the person has given a preferred address for service that is an electronic address—delivering an electronic copy of the document to that address.

             (2)  This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note:          For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.

23  Commissioner’s signature

             (1)  A document under the Act that purports to be signed by the authority of the Commissioner is as effective for all purposes as if it had been signed personally by the Commissioner.

             (2)  A document required by the Act to be signed by the Commissioner, a Second Commissioner or a Deputy Commissioner is taken to have been so signed if it bears:

                     (a)  the written, printed or stamped name; or

                     (b)  a facsimile of the signature;

of the person who is the Commissioner, a Second Commissioner or a Deputy Commissioner, as the case may be, when it is so required to be signed.

24  Repeal of the former Fringe Benefits Tax Regulations

                   Statutory Rules 1990 No. 68 and 1992 No. 76 are repealed.


Schedule 1Forms

(regulation 5)

Form 2Order under subsection 98 (5) of the Fringe Benefits Tax Assessment Act 1986

(regulation 11)

Commonwealth of Australia

ORDER UNDER SUBSECTION 98 (5) OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986

To                                            of

WHEREAS

                (a)    (Name and former address of deceased employer) is a deceased employer within the meaning of section 98 of the Fringe Benefits Tax Assessment Act 1986; and

               (b)    a grant has not been made of probate of the will, or of letters of administration of the estate, of the deceased employer within 6 months after that person’s death; and

                (c)    an assessment has been made under subsection 98 (2) of the Fringe Benefits Tax Assessment Act 1986 of the fringe benefits taxable amount, or amounts, in respect of which tax was payable by the deceased employer; and

               (d)    the amount of tax payable on that amount, or those amounts, has been assessed at $           ; and

              *(e)    notice of the assessment has been published in accordance with subsection 98 (2) of that Act;

I,                                             , under subsection 98 (5) of that Act, authorise you to levy $                        , the amount of the tax as so assessed, plus your costs, by distress and sale of any property of the deceased employer.

Dated                                                 19

                                                         Commissioner of Taxation

*Omit if inapplicable

Schedule 2Scale of expenses

(subregulation 13 (1))

  

              1.  A person attending to give evidence because of his or her professional, scientific or other special skill or knowledge—the amount provided in the High Court Rules for the expenses of witnesses possessing such skill or knowledge.

              2.  A person, not referred to in item 1, remunerated by wages, salary or fees—the amount provided in the High Court Rules for the expenses of witnesses so remunerated.

              3.  A person not referred to in items 1 and 2—the amount provided in the High Court Rules for the expenses of witnesses generally.

              4.  A person attending to give expert evidence—the sum of:

             (a)  a reasonable amount for qualifying to give that evidence; and

             (b)  an amount allowed under item 1, 2 or 3.

              5.  A person referred to in item 1, 2 or 3—a reasonable amount:

             (a)  for travel by the person to and from the place of attendance; and

             (b)  if the person is required to be absent overnight from his or her usual place of residence, for meals and accommodation.


Endnotes

 

Endnote 1—Legislation history

This endnote sets out details of the legislation history of the Fringe Benefits Tax Regulations 1992.

 

Number and year

Gazettal or FRLI registration date

Commencement
date

Application, saving and transitional provisions

1992 No. 130

27 May 1992

rr. 3 and 15: 1 July 1986
Remainder: 27 May 1992

 

1993 No. 105

3 June 1993

3 June 1993

1993 No. 148

29 June 1993

1 July 1993

1994 No. 196

16 June 1994

rr. 4–7: 1 July 1992
Remainder: 16 June 1994

2000 No. 40

29 Mar 2000

29 Mar 2000

2000 No. 127

22 June 2000

22 June 2000

2000 No. 228

17 Aug 2000

17 Aug 2000

2000 No. 251

5 Sept 2000

5 Sept 2000

2001 No. 36

1 Mar 2001

1 Apr 2000

2001 No. 188

5 July 2001

1 Apr 2000

2001 No. 289

5 Oct 2001

5 Oct 2001

2001 No. 321

15 Oct 2001

15 Dec 2001

2002 No. 301

4 Dec 2002

4 Dec 2002

2003 No. 38

27 Mar 2003

27 Mar 2003

2004 No. 28

26 Feb 2004

1 Apr 2003

2004 No. 50

30 Mar 2004

1 Apr 2003

2004 No. 51

30 Mar 2004

1 Apr 2003

2004 No. 347

8 Dec 2004

1 Apr 2004

2005 No. 44

29 Mar 2005 (see F2005L00727)

1 Apr 2005

2005 No. 173

26 July 2005 (see F2005L02000)

1 Apr 2005

2006 No. 103

9 May 2006 (see F2006L01441)

1 Apr 2006

2006 No. 165

27 June 2006 (see F2006L01868)

19 June 2006 (see r. 2)

r. 4

2006 No. 216

14 Aug 2006 (see F2006L02613)

rr. 1–10 and Schedules 1–7: 14 Sept 2006 (see r. 2 (a))
Remainder: 1 Jan 2007
(see r. 2 (b))

2006 No. 259

5 Oct 2006 (see F2006L03284)

9 Oct 2006

2007 No. 43

23 Mar 2007 (see
F2007L00664)

24 Mar 2007

2009 No. 246

21 Sept 2009 (see F2009L03532)

rr. 1–3 and Schedule 1: 1 June 2005
r. 4 and Schedule 2: 11 Mar 2009
r. 5 and Schedule 3: 28 Apr 2009

2011 No. 34

15 Mar 2011 (see F2011L00423)

24 May 2010

55, 2013

11 Apr 2013 (see F2013L00648)

12 Apr 2013

 

Endnote 2—Amendment history

This endnote sets out the amendment history of the Fringe Benefits Tax Regulations 1992.

 

ad. = added or inserted    am. = amended    rep. = repealed    rs. = repealed and substituted    exp. = expired or ceased to have effect

Provision affected

How affected

r. 1......................................

rs. 2000 No. 40

Heading to r. 3.....................

rs. 2000 No. 40

r. 3......................................

am. 2001 Nos. 36 and 289

Heading to r. 3A.................. ............................................

rep. No. 55, 2013

Heading to r. 4.....................

ad. No. 55, 2013

r. 3A

ad. 1993 No. 148

Heading to r. 3B..................

rep. No. 55, 2013

Heading to r. 5.....................

ad. No. 55, 2013

r. 3B

ad. 2000 No. 40

 

am. 2000 No. 251; 2001 Nos. 36 and 188; 2004 No. 50; 2005 No. 44

r. 3C....................................

ad. 2000 No. 127

 

rep. 2006 No. 216

Heading to r. 3D..................

rs. 2003 No. 38

 

rep. No. 55, 2013

Heading to r. 6.....................

ad. No. 55, 2013

r. 3D

ad. 2001 No. 36

Heading to r. 3E..................

rep. No. 55, 2013

Heading to r. 7.....................

ad. No. 55, 2013

r. 3E....................................

ad. 2003 No. 38

 

rs. 2005 No. 44

Note to r. 3E........................

am. No. 55, 2013

r. 3F....................................

ad. 2007 No. 43

 

rep. No. 55, 2013

r. 4......................................

rep. 2001 No. 289

r. 5......................................

rs. 1993 No. 105

 

rep. 2001 No. 289

r. 6......................................

rep. 2001 No. 289

 

ad. 2004 No. 28

 

am. 2004 Nos. 51 and 347; 2005 No. 173

 

rs. 2006 No. 103

 

rep. No. 55, 2013

r. 7......................................

rep. 2001 No. 289

r. 8......................................

rep. 1994 No. 196

 

ad. No. 55, 2013

r. 9......................................

rep. 1994 No. 196

 

ad. No. 55, 2013

r. 10....................................

rep. 1994 No. 196

r. 11....................................

am. 1993 No. 105

r. 12....................................

rs. 2006 No. 165

r. 13A..................................

ad. 1993 No. 148

r. 15....................................

rep. 1994 No. 196

rr. 16, 17.............................

rep. 2000 No. 228

r. 18....................................

rs. 2001 No. 289

r. 19....................................

rs. 2001 No. 289

 

am. 2001 No. 321

r. 19A..................................

ad. 2001 No. 289

 

am. 2002 No. 301

r. 20....................................

rs. 2001 No. 289

r. 21....................................

rs. 2001 No. 289

r. 22....................................

rs. 2001 No. 289

Form 1.............................

1992 No. 130

 

rs. 1993 No. 105

 

rep. 2001 No. 289

Form 2.............................

1992 No. 130

Schedule 3...........................

ad. 2006 No. 103

 

am. 2006 No. 259; 2009 No. 246; 2011 No. 34

 

rep. No. 55, 2013

 

 

Endnote 3—Uncommenced amendments [none]

There are no uncommenced amendments.

 

 

Endnote 4—Misdescribed amendments [none]

There are no misdescribed amendments.