Fringe Benefits Tax Amendment Regulations 2004 (No. 1)1
Statutory Rules 2004 No. 282
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 19 February 2004
P. M. JEFFERY
Governor-General
By His Excellency’s Command
HELEN COONAN
Minister for Revenue and Assistant Treasurer

1	Name of Regulations
		These Regulations are the Fringe Benefits Tax Amendment Regulations 2004 (No. 1).
2	Commencement
		These Regulations are taken to have commenced on 1 April 2003.
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 3E
insert
6	Approved worker entitlement funds (Act s 58PB)
		For paragraph 58PB (2) (a) of the Act, the following funds are prescribed:
	(a)	Australian Construction Industry Redundancy Trust;
	(b)	BERT Fund No. 2;
	(c)	Construction Industry Complying Portable Sick Leave Pay Scheme;
	(d)	J&P Richardson Industries Group Employee Entitlement Trust;
	(e)	Metal and Engineering Construction and Contracting Industries Complying Portable Sick Leave Pay Scheme;
	(f)	National Entitlement Security Trust;
	(g)	Redundancy Payment Approved Worker Entitlement Fund 1;
	(h)	Redundancy Payment Approved Worker Entitlement Fund 2;
	(i)	Secure Employee Entitlements Trust.
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 Nos. 36, 188, 289 and 321; 2002 No. 301; 2003 No. 38.
2.	Notified in the Commonwealth of Australia Gazette on 26 February 2004.