Fringe Benefits Tax Amendment Regulations 2009 (No. 1)1

Select Legislative Instrument 2009 No. 246

I, QUENTIN BRYCE, 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 17 September 2009

QUENTIN BRYCE

Governor‑General

By Her Excellency’s Command

NICK SHERRY

Assistant Treasurer

1 Name of Regulations

  These Regulations are the Fringe Benefits Tax Amendment Regulations 2009 (No. 1).

2 Commencement

  These Regulations are taken to have commenced as follows:

 (a) on 1 June 2005 — regulations 1, 2 and 3 and Schedule 1;

 (b) on 11 March 2009 — regulation 4 and Schedule 2;

 (c) on 28 April 2009 — regulation 5 and Schedule 3.

3 Amendment of Fringe Benefits Tax Regulations 1992

  Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

4 Amendment of Fringe Benefits Tax Regulations 1992

  Schedule 2 amends the Fringe Benefits Tax Regulations 1992.

5 Amendment of Fringe Benefits Tax Regulations 1992

  Schedule 3 amends the Fringe Benefits Tax Regulations 1992.

Schedule 1 Amendment taken to have commenced on 1 June 2005

(regulation 3)

[1] Schedule 3, after item 21

insert

Schedule 2 Amendment taken to have commenced on 11 March 2009

(regulation 4)

[1] Schedule 3, after item 21

insert

Schedule 3 Amendment taken to have commenced on 28 April 2009

(regulation 5)

[2] Schedule 3, after item 10

insert

1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.