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Fringe Benefits Tax Assessment Regulations 2018
In force
Administered by
Department of the Treasury
This item is authorised by the following title:
Fringe Benefits Tax Assessment Act 1986
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F2018L01284
14 September 2018
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
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Part 2—Excluded fringe benefits
6 Excluded fringe benefit—health care services
7 Excluded fringe benefit—Defence Force
8 Excluded fringe benefit—police
9 Excluded fringe benefit—car benefits
10 Excluded fringe benefit—pooled or shared cars
11 Excluded fringe benefit—various benefits to Commonwealth employees
12 Car parking benefits—excluded car parking facilities
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Part 3—Variation of employer’s notional tax amount
13 Variation of employer’s notional tax amount
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Part 4—Other matters
14 Eligible car parking expense payment benefit
15 Supplementary car rate
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Part 5—Application and transitional matters
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16 Application of this instrument etc.
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Schedule 1—Repeals
Fringe Benefits Tax Regulations 1992
