Fringe Benefits Tax Amendment Regulations 2006 (No. 1) (Cth)

Fringe Benefits Tax Amendment Regulations 2006 (No. 1)¹

Select Legislative Instrument 2006 No. 103

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 8 May 2006

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

PETER DUTTON

Minister for Revenue and Assistant Treasurer

1. Name of Regulations

These Regulations are the Fringe Benefits Tax Amendment Regulations 2006 (No. 1).

1. Commencement

These Regulations are taken to have commenced on 1 April 2006.

1. Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

Schedule 1          Amendments

(regulation 3)

[1]          Regulation 6

substitute

1. Approved worker entitlement funds (Act s 58PB)

For paragraph 58PB (2) (a) of the Act, the funds mentioned in Schedule 3 are prescribed.

[2]          After Schedule 2

insert

Schedule 3          Prescribed approved worker entitlement funds

(regulation 6)

Item	Name of Fund	Date of effect
1	The Alsynite Employees’ Entitlement Trust	1 April 2005
2	AMCA ACT Industry Development Training and Redundancy Trust	1 April 2005
3	Australian Construction Industry Redundancy Trust	1 April 2003
4	The Austral Refrigeration Employees’ Entitlement Trust	1 April 2005
5	BERT Fund No. 2	1 April 2003
6	Building Industry Redundancy Scheme Trust	1 April 2003
7	Contracting Industry Redundancy Trust (Queensland)	1 April 2003
8	Construction Industry Complying Portable Sick Leave Pay Scheme	1 April 2003
9	Electrical Industry Severance Scheme	1 April 2003
10	Ensham Production and Engineering Employees’ Leave Entitlements Trust	1 April 2006
11	J&P Richardson Industries Group Employee Entitlement Trust	1 April 2003
12	KBAus Employees’ Entitlement Trust (Knorr‑Bremse Australia Pty Ltd)	1 April 2006
13	Mechanical and Electrical Redundancy Trust	1 April 2003
14	Metal and Engineering Construction and Contracting Industries Complying Portable Sick Leave Pay Scheme	1 April 2003
15	National Entitlement Security Trust	1 April 2003
16	The Port Kembla Coal Terminal Employees’ Entitlements Trust	1 April 2005
17	Redundancy and Employee Entitlements Fund	1 April 2006
18	Redundancy Payment Approved Worker Entitlement Fund 1	1 April 2003
19	Redundancy Payment Approved Worker Entitlement Fund 2	1 April 2003
20	Secure Employee Entitlements Trust	1 April 2003
21	Severance payment scheme — Electrical Contractors Association of Western Australia (Inc)	1 April 2003
22	Trust Employees’ Entitlement Service	1 April 2004
23	Victorian Contract Cleaning Industry Portable Long Service Leave Fund	1 April 2003
24	WA Construction Industry Redundancy (No. 2) Fund	1 April 2003

Note

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