Fringe Benefits Tax Amendment Regulations 2002 (No. 1) (Cth)

Fringe Benefits Tax Amendment Regulations 2002 (No. 1)1

Statutory Rules 2002 No. 3012

I, PETER JOHN HOLLINGWORTH, 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 27 November 2002

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

HELEN COONAN

Minister for Revenue and Assistant Treasurer

1Name of Regulations

These Regulations are the Fringe Benefits Tax Amendment Regulations 2002 (No. 1).

2Commencement

These Regulations commence on gazettal.

3Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

Schedule 1Amendment

(regulation 3)

  

[1]Subregulation 19A (2)

omit

subregulation 19 (3)

insert

subregulation 19 (5)

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.

2. Notified in the Commonwealth of Australia Gazette