Fringe Benefits Tax Amendment Regulations 2000 (No. 2) (Cth)

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 theFringe 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

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1Name of Regulations

 These Regulations are the Fringe Benefits Tax Amendment Regulations 2000 (No. 2).

2Commencement

 These Regulations commence on gazettal.

3Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

Schedule 1Amendment

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(regulation 3)

[1]After regulation 3B

insert

3CExcluded 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.