Fringe Benefits Tax Amendment Regulations 2005 (No. 2) (Cth)

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Fringe Benefits Tax Amendment Regulations 2005 (No. 2)1

Select Legislative Instrument 2005 No. 173

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 21 July 2005

P. M. JEFFERY

Governor-General

By His Excellency’s Command

MAL BROUGH

Minister for Revenue and Assistant Treasurer

1Name of Regulations

These Regulations are the Fringe Benefits Tax Amendment Regulations 2005 (No. 2).

2Commencement

These Regulations are taken to have commenced on 1 April 2005.

3Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

Schedule 1Amendments

(regulation 3)

[1]Paragraph 6 (q)

omit

Service.

insert

Service;

[2]After paragraph 6 (q)

insert

  1. (r)

    AMCA ACT Industry Development Training and Redundancy Trust;

  2. (s)

    The Port Kembla Coal Terminal Employees’ Entitlements Trust;

  3. (t)

    The Austral Refrigeration Employees’ Entitlement Trust;

  4. (u)

    The Alsynite Employees’ Entitlement Trust.

Note

1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See

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