Commonwealth Consolidated Regulations

FRINGE BENEFITS TAX REGULATIONS 1992

- made under the Fringe Benefits Tax Assessment Act 1986

TABLE OF PROVISIONS

   1.      Name of Regulations [see Note 1]  
   2.      Commencement [see Note 1]  
   3.      Definitions  
   3A.     Car parking benefits -- excluded car parking facilities  
   3B.     Excluded fringe benefits (Act s 5E)  
   3D.     Excluded fringe benefit -- Defence Force (Act s 5E)  
   3E.     Excluded fringe benefit -- police (Act s 5E)  
   3F.     Excluded fringe benefit -- pooled or shared cars (Act s 5E)  
   6.      Approved worker entitlement funds (Act s 58PB)  
   11.     Order where no administration of deceased employer's estate  
   12.     Variation of notional tax amount of employers  
   13.     Expenses of person required to attend before Commissioner  
   13A.    Eligible car parking expense payment benefit  
   14.     Supplementary car rate  
   18.     Preferred address for service  
   19.     Change or withdrawal of preferred address for service  
   19A.    Requirement to maintain a preferred address for service  
   20.     Substitute preferred address for service  
   21.     Failure to notify change of address  
   22.     Service of documents  
   23.     Commissioner's signature  
   24.     Repeal of the former Fringe Benefits Tax Regulations  
           SCHEDULE 1 Forms
           SCHEDULE 2 Scale of expenses
           SCHEDULE 3 Prescribed approved worker entitlement funds