Commonwealth Consolidated Regulations

FRINGE BENEFITS TAX REGULATIONS 1992 - REG 3

                In these Regulations, unless the contrary intention appears:

"branch of the Australian Taxation Office" means a place of business of the Commissioner or a Deputy Commissioner:

                (a)    which is open to the public; or

               (b)    part of which is open to the public.

"effective" , in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

"member of the Defence force" means a member of the Defence Force to whom the Defence Force Discipline Act 1982 applies.

"preferred address for service" has the meaning given by regulation 18.

"return" means a return mentioned in section 68 or 69 of the Act.

"the Act " means the Fringe Benefits Tax Assessment Act 1986 .