Fringe Benefits Tax Amendment Regulations 2006 (No. 1)1
Select Legislative Instrument 2006 No. 103
I, PHILIP MICHAEL JEFFERY, 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 8 May 2006
P. M. JEFFERY
Governor‑General
By His Excellency’s Command
PETER DUTTON
1 Name of Regulations
These Regulations are the Fringe Benefits Tax Amendment Regulations 2006 (No. 1).
2 Commencement
These Regulations are taken to have commenced on 1 April 2006.
3 Amendment of Fringe Benefits Tax Regulations 1992
Schedule 1 amends the Fringe Benefits Tax Regulations 1992.
Schedule 1 Amendments
(regulation 3)
[1] Regulation 6
substitute
6 Approved worker entitlement funds (Act s 58PB)
For paragraph 58PB (2) (a) of the Act, the funds mentioned in Schedule 3 are prescribed.
[2] After Schedule 2
insert
Schedule 3 Prescribed approved worker entitlement funds
(regulation 6)
Item | Name of Fund | Date of effect |
1 | The Alsynite Employees’ Entitlement Trust | 1 April 2005 |
2 | AMCA ACT Industry Development Training and Redundancy Trust | 1 April 2005 |
3 | Australian Construction Industry Redundancy Trust | 1 April 2003 |
4 | The Austral Refrigeration Employees’ Entitlement Trust | 1 April 2005 |
5 | BERT Fund No. 2 | 1 April 2003 |
6 | Building Industry Redundancy Scheme Trust | 1 April 2003 |
7 | Contracting Industry Redundancy Trust (Queensland) | 1 April 2003 |
8 | Construction Industry Complying Portable Sick Leave Pay Scheme | 1 April 2003 |
9 | Electrical Industry Severance Scheme | 1 April 2003 |
10 | Ensham Production and Engineering Employees’ Leave Entitlements Trust | 1 April 2006 |
11 | J&P Richardson Industries Group Employee Entitlement Trust | 1 April 2003 |
12 | KBAus Employees’ Entitlement Trust (Knorr‑Bremse Australia Pty Ltd) | 1 April 2006 |
13 | Mechanical and Electrical Redundancy Trust | 1 April 2003 |
14 | Metal and Engineering Construction and Contracting Industries Complying Portable Sick Leave Pay Scheme | 1 April 2003 |
15 | National Entitlement Security Trust | 1 April 2003 |
16 | The Port Kembla Coal Terminal Employees’ Entitlements Trust | 1 April 2005 |
17 | Redundancy and Employee Entitlements Fund | 1 April 2006 |
18 | Redundancy Payment Approved Worker Entitlement Fund 1 | 1 April 2003 |
19 | Redundancy Payment Approved Worker Entitlement Fund 2 | 1 April 2003 |
20 | Secure Employee Entitlements Trust | 1 April 2003 |
21 | Severance payment scheme — Electrical Contractors Association of Western Australia (Inc) | 1 April 2003 |
22 | Trust Employees’ Entitlement Service | 1 April 2004 |
23 | Victorian Contract Cleaning Industry Portable Long Service Leave Fund | 1 April 2003 |
24 | WA Construction Industry Redundancy (No. 2) Fund | 1 April 2003 |
Note
1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.frli.gov.au.