Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsStatutory Rules 1992 No. 130 as amended
This compilation was prepared on
23 September 2009
taking into account amendments up to SLI 2009 No. 246
Prepared by the Office of
Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra
Contents
1 Name of Regulations [see Note 1] 3
2 Commencement [see Note 1] 3
3 Definitions 3
3A Car parking benefits -- excluded car parking facilities 3
3B Excluded fringe benefits (Act s 5E) 4
5> 3D Excluded fringe benefit -- Defence Force (Act s 5E) 7
5> 3E Excluded fringe benefit -- police (Act s 5E) 8
5> 3F Excluded fringe benefit -- pooled or shared cars (Act s 5E) 10
5> 6 Approved worker entitlement funds (Act s 58PB) 11
5> 11 Order where no administration of deceased employer's estate 11
12 Variation of notional tax amount of employers 11
13 Expenses of person required to attend before Commissioner 11
13A Eligible car parking expense payment benefit 12
14 Supplementary car rate 13
18 Preferred address for service 13
19 Change or withdrawal of preferred address for service 13
19A Requirement to maintain a preferred address for service 14
20 Substitute preferred address for service 14
21 Failure to notify change of address 15
22 Service of documents 15
23 Commissioner's signature 16
24 Repeal of the former Fringe Benefits Tax Regulations 16
Schedule 1 Forms 17
Form 2 Order under subsection 98 (5) of the Fringe Benefits Tax Assessment Act 1986 17
Schedule 2 Scale of expenses 18
Schedule 3 Prescribed approved worker entitlement funds 19
Notes 21
Notes to the Fringe Benefits Tax Regulations 1992
Note 1
The Fringe Benefits Tax Regulations 1992 (in force under the Fringe Benefits Tax Assessment Act 1986) as shown in this compilation comprise Statutory Rules 1992 No. 130 amended as indicated in the Tables below.
For all relevant information pertaining to application, saving or transitional provisions see Table A.
Table of Instruments
|
Year and |
Date of notification |
Date of |
Application, saving or |
|
1992 No. 130 |
27 May 1992 |
Rr. 3 and 15: 1 July 1986 |
|
|
1993 No. 105 |
3 June 1993 |
3 June 1993 |
-- |
|
1993 No. 148 |
29 June 1993 |
1 July 1993 |
-- |
|
1994 No. 196 |
16 June 1994 |
Rr. 4-7: 1 July 1992 |
-- |
|
2000 No. 40 |
29 Mar 2000 |
29 Mar 2000 |
-- |
|
2000 No. 127 |
22 June 2000 |
22 June 2000 |
-- |
|
2000 No. 228 |
17 Aug 2000 |
17 Aug 2000 |
-- |
|
2000 No. 251 |
5 Sept 2000 |
5 Sept 2000 |
-- |
|
2001 No. 36 |
1 Mar 2001 |
1 Apr 2000 |
-- |
|
2001 No. 188 |
5 July 2001 |
1 Apr 2000 |
-- |
|
2001 No. 289 |
5 Oct 2001 |
5 Oct 2001 |
-- |
|
2001 No. 321 |
15 Oct 2001 |
15 Dec 2001 |
-- |
|
2002 No. 301 |
4 Dec 2002 |
4 Dec 2002 |
-- |
|
2003 No. 38 |
27 Mar 2003 |
27 Mar 2003 |
-- |
|
2004 No. 28 |
26 Feb 2004 |
1 Apr 2003 |
-- |
|
2004 No. 50 |
30 Mar 2004 |
1 Apr 2003 |
-- |
|
2004 No. 51 |
30 Mar 2004 |
1 Apr 2003 |
-- |
|
2004 No. 347 |
8 Dec 2004 |
1 Apr 2004 |
-- |
|
2005 No. 44 |
29 Mar 2005 (see F2005L00727) |
1 Apr 2005 |
-- |
|
2005 No. 173 |
26 July 2005 (see F2005L02000) |
1 Apr 2005 |
-- |
|
2006 No. 103 |
9 May 2006 (see F2006L01441) |
1 Apr 2006 |
-- |
|
2006 No. 165 |
27 June 2006 (see F2006L01868) |
19 June 2006 (see r. 2) |
R. 4 [see Table A] |
|
2006 No. 216 |
14 Aug 2006 (see F2006L02613) |
Rr. 1-10 and Schedules 1-7: 14 Sept 2006 (see r.
2 (a)) |
-- |
|
2006 No. 259 |
5 Oct 2006 (see F2006L03284) |
9 Oct 2006 |
-- |
|
2007 No. 43 |
23 Mar 2007 (see |
24 Mar 2007 |
-- |
|
2009 No. 246 |
21 Sept 2009 (see F2009L03532) |
Rr. 1-3 and Schedule 1:
1 June 2005 |
-- |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
||
|
Provision affected |
How affected |
|
|
R. 1......................................... |
rs. 2000 No. 40 |
|
|
Heading to r. 3...................... |
rs. 2000 No. 40 |
|
|
R. 3......................................... |
am. 2001 Nos. 36 and 289 |
|
|
R. 3A....................................... |
ad. 1993 No. 148 |
|
|
R. 3B...................................... |
ad. 2000 No. 40 |
|
|
|
am. 2000 No. 251; 2001 Nos. 36 and 188; 2004 No. 50; 2005 No. 44 |
|
|
R. 3C...................................... |
ad. 2000 No. 127 |
|
|
|
rep. 2006 No. 216 |
|
|
Heading to r. 3D................... |
rs. 2003 No. 38 |
|
|
R. 3D...................................... |
ad. 2001 No. 36 |
|
|
R. 3E...................................... |
ad. 2003 No. 38 |
|
|
|
rs. 2005 No. 44 |
|
|
R. 3F....................................... |
ad. 2007 No. 43 |
|
|
R. 4......................................... |
rep. 2001 No. 289 |
|
|
R. 5......................................... |
rs. 1993 No. 105 |
|
|
|
rep. 2001 No. 289 |
|
|
R. 6......................................... |
rep. 2001 No. 289 |
|
|
|
ad. 2004 No. 28 |
|
|
|
am. 2004 Nos. 51 and 347; 2005 No. 173 |
|
|
|
rs. 2006 No. 103 |
|
|
R. 7......................................... |
rep. 2001 No. 289 |
|
|
Rr. 8-10................................. |
rep. 1994 No. 196 |
|
|
R. 11....................................... |
am. 1993 No. 105 |
|
|
R. 12....................................... |
rs. 2006 No. 165 |
|
|
R. 13A.................................... |
ad. 1993 No. 148 |
|
|
R. 15....................................... |
rep. 1994 No. 196 |
|
|
Rr. 16, 17............................... |
rep. 2000 No. 228 |
|
|
R. 18....................................... |
rs. 2001 No. 289 |
|
|
R. 19....................................... |
rs. 2001 No. 289 |
|
|
|
am. 2001 No. 321 |
|
|
R. 19A.................................... |
ad. 2001 No. 289 |
|
|
|
am. 2002 No. 301 |
|
|
R. 20....................................... |
rs. 2001 No. 289 |
|
|
R. 21....................................... |
rs. 2001 No. 289 |
|
|
R. 22....................................... |
rs. 2001 No. 289 |
|
|
Schedule 1 |
|
|
|
Form 1................................ |
1992 No. 130 |
|
|
|
rs. 1993 No. 105 |
|
|
|
rep. 2001 No. 289 |
|
|
Form 2................................. |
1992 No. 130 |
|
|
Schedule 3 |
|
|
|
Schedule 3............................ |
ad. 2006 No. 103 |
|
|
|
am. 2006 No. 259; 2009 No. 246 |
|
Table A Application, saving or transitional provisions
Select Legislative Instrument 2006 No. 165
4 Application
The amendment made by Schedule 1 applies in relation to the year of tax starting on 1 April 2006 and each subsequent year of tax.