Fringe Benefits Tax Regulations (Amendment) (Cth)

Statutory Rules 1994

No. 196 1

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Fringe Benefits Tax Regulations 2(Amendment)

I, The 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 9 June 1994.

 BILL HAYDEN

 Governor-General

By His Excellency’s Command,

GEORGE GEAR

Assistant Treasurer

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1.   Commencement

1.1   Regulations 4, 5, 6 and 7 are taken to have commenced on 1 July 1992.

[NOTE:

 The remainder of these Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

2.   Amendment

2.1   The Fringe Benefits Tax Regulations are amended as set out in these Regulations.

3.   Regulation 5 (Certificate of sources of information)

3.1   Paragraph 5 (1) (a):

Omit “prescribed” (first occurring).

4.   Regulation 8 (Recovery of tax)

4.1   Omit the regulation.

5.   Regulation 9 (Receipts)

5.1   Omit the regulation.

6.   Regulation 10 (Cheques)

6.1   Omit the regulation.

7.   Regulation 15 (Postage to be pre-paid)

7.1   Omit the regulation.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 16 June 1994.

2. Statutory Rules 1992 No. 130; 1993 Nos. 105 and 148.