Fringe Benefits Tax Amendment Regulations 2002 (No. 1)1

Statutory Rules 2002 No. 3012

I, PETER JOHN HOLLINGWORTH, 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 27 November 2002

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

HELEN COONAN

Minister for Revenue and Assistant Treasurer

1 Name of Regulations

  These Regulations are the Fringe Benefits Tax Amendment Regulations 2002 (No. 1).

2 Commencement

  These Regulations commence on gazettal.

3 Amendment of Fringe Benefits Tax Regulations 1992

  Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

Schedule 1 Amendment

(regulation 3)

[1] Subregulation 19A (2)

omit

subregulation 19 (3)

insert

subregulation 19 (5)

1. These Regulations amend Statutory Rules 1992 No. 130, as amended by 1993 Nos. 105 and 148; 1994 No. 196; 2000 Nos. 40, 127, 228 and 251; 2001 Nos. 36, 188, 289 and 321.

2. Notified in the Commonwealth of Australia Gazette on 4 December 2002.