Fringe Benefits Tax Amendment Regulations 2000 (No. 4) (Cth)

Fringe Benefits Tax Amendment Regulations 2000 (No. 4)

Statutory Rules 2000 No. 251

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 29 August 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP

Assistant Treasurer

Fringe Benefits Tax Amendment Regulations 2000 (No. 4)1

Statutory Rules 2000 No. 2512

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. 4).

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 subregulation 3B (5)

insert

• (5A)

  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 if:

  • (a)

    the car is described in subsection 7 (2A) of the Act; and

  • (b)

    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.

Note   Subsection 7 (2A) of the Act describes cars that are used by an ambulance service, a firefighting service or a police service, and that are marked and fitted for those uses.

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 and 228.

2. Made by the Governor-General on 29 August 2000, and notified in the Commonwealth of Australia Gazette on 5 September 2000.