Fringe Benefits Tax Amendment Regulations 2001 (No. 2)1
Statutory Rules 2001 No. 1882
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 28 June 2001
WILLIAM DEANE
Governor-General
By His Excellency’s Command
C. R. KEMP
Assistant Treasurer

1	Name of Regulations
		These Regulations are the Fringe Benefits Tax Amendment Regulations 2001 (No. 2).
2	Commencement
		These Regulations are taken to have commenced on 1 April 2000.
3	Amendment of Fringe Benefits Tax Regulations 1992
		Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

Schedule 1	Amendment
(regulation 3)
[1]	After subregulation 3B (4)
insert
	(4A)	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 in relation to a year of tax starting on or after 1 April 2000 if:
	(a)	the employee is a member of a police service; and
	(b)	the car is used by that police service; and
	(c)	the employee has the car at or near the employee’s place of residence to enable the employee to respond to an event involving the possible commission of a crime or a possible threat to public safety; and
	(d)	the car is fitted with:
	(i)	a police radio; and
	(ii)	concealed or portable warning lights; and
	(iii)	concealed or portable sirens; and
	(e)	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.
Notes
1.	These Regulations amend Statutory Rules 1992 No. 130, as amended by 1993 Nos. 105 and 148; 1994 No. 196; 2000 Nos. 40, 127, 228 and 251; 2001 No. 36.
2.	Notified in the Commonwealth of Australia Gazette on 5 July 2001.