Fringe Benefits Tax Amendment Regulations 2004 (No. 2) (Cth)

Fringe Benefits Tax Amendment Regulations 2004 (No. 2)1

Statutory Rules 2004 No. 502

I, PHILIP MICHAEL JEFFERY, 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 23 March 2004

P. M. JEFFERY

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 2004 (No. 2).

2Commencement

These Regulations are taken to have commenced on 1 April 2003.

3Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

Schedule 1Amendments

(regulation 3)

[1]Subparagraph 3B (5) (f) (iii)

omit

regulation.

insert

regulation;

[2]After paragraph 3B (5) (f)

insert

1. (g)

   a fringe benefit to the extent that it is child tuition assistance for a child of the member if:

   1. (i)

      the member is directed to change residence by the Department of Defence; and

   2. (ii)

      the child must be enrolled in a different school because of the direction.

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; 2002 No. 301; 2003 No. 38; 2004 No. 28.

2. Notified in the Commonwealth of Australia Gazette