Fringe Benefits Tax Amendment Regulations 2000 (No. 2)
Statutory Rules 2000 No. 127
I, WILLIAM PATRICK DEANE, 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 June 2000
WILLIAM DEANE
Governor-General
By His Excellency’s Command
C. R. KEMP
Assistant Treasurer

Fringe Benefits Tax Amendment Regulations 2000 (No. 2)1
Statutory Rules 2000 No. 1272
made under the
Fringe Benefits Tax Assessment Act 1986

Contents
	Page
	1	Name of Regulations	2
	2	Commencement	2
	3	Amendment of Fringe Benefits Tax Regulations 1992	2
Schedule 1	Amendment	3

1	Name of Regulations
		These Regulations are the Fringe Benefits Tax Amendment Regulations 2000 (No. 2).
2	Commencement
		These Regulations commence on gazettal.
3	Amendment of Fringe Benefits Tax Regulations 1992
		Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

Schedule 1	Amendment
(regulation 3)
[1]	After regulation 3B
insert
3C	Excluded fringe benefit for 1999–2000 (Act s 5E)
		For paragraph 5E (3) (i) of the Act, a housing benefit mentioned in subsection 140 (1A) of the Act is, in relation to the year of tax starting on 1 April 1999, an excluded fringe benefit.
Notes
1.	These Regulations amend Statutory Rules 1992 No. 130, as amended by 1993 Nos. 105 and 148; 1994 No. 196; 2000 No. 40.
2.	Made by the Governor-General on 21 June 2000, and notified in the Commonwealth of Australia Gazette on 22 June 2000.