Fringe Benefits Tax Amendment Regulations 2004 (No. 4) (Cth)

Fringe Benefits Tax Amendment Regulations 2004 (No. 4)1

Statutory Rules 2004 No. 3472

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 1 December 2004

P. M. JEFFERY

Governor-General

By His Excellency’s Command

MALCOLM BROUGH

Minister for Revenue and Assistant Treasurer

1Name of Regulations

These Regulations are the Fringe Benefits Tax Amendment Regulations 2004 (No. 4).

2Commencement

These Regulations are taken to have commenced on 1 April 2004.

3Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

Schedule 1Amendments

(regulation 3)

[1]Paragraph 6 (p)

omit

Fund.

insert

Fund;

[2]After paragraph 6 (p)

insert

1. (q)

   Trust Employees’ Entitlement Service.

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 Nos. 28, 50 and 51.

2. Notified in the Commonwealth of Australia Gazette