REGULATION 1
1
NAME OF REGULATIONS
These Regulations are the
Fringe Benefits Tax Regulations 1992.
History
Reg 1 substituted by SR No 40 of 2000.
REGULATION 2
2
COMMENCEMENT
Regulations
3 and
15 are taken to have commenced on 1 July 1986.
REGULATION 3
3
DEFINITIONS
In these Regulations:
Act
means the Fringe Benefits Tax Assessment Act 1986.
disabled persons' car parking permit
means a permit, label or other document:
(a)
issued by the appropriate authority in a State or Territory; and
(b)
authorising the parking of a car in a disabled persons' car parking space.
disabled persons' car parking space
means a car parking space:
(a)
in a public car parking area; and
(b)
designated for the exclusive use of disabled persons.
member of the Defence force
means a member of the Defence force to whom the Defence Force Discipline Act 1982 applies.
History
Reg 3 substituted by SLI No 39 of 2015, reg 4 and Sch 1 item 1, effective 1 July 2015. Reg 3 formerly read:
REGULATION 3 DEFINITIONS
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.
History
Definition of "effective" inserted by SR No 289 of 2001.
member of the Defence force
means a member of the Defence Force to whom the Defence Force Discipline Act 1982 applies.
History
Definition of "member of the Defence force" inserted by SR No 36 of 2001.
preferred address for service
has the meaning given by regulation 18.
History
Definition of "preferred address for service" inserted by SR No 289 of 2001.
"return"
means a return mentioned in section 68 or 69 of the Act;
"the Act"
means the Fringe Benefits Tax Assessment Act 1986.
REGULATION 3C
3C
EXCLUDED FRINGE BENEFIT FOR 1999-2000 (ACT s 5E)
(Repealed by SLI No 216 of 2006)
History
Reg 3C repealed by SLI No 216 of 2006, reg 5 and Sch 3 item 1, effective 14 September 2006. Reg 3C formerly read:
REGULATION 3C EXCLUDED FRINGE BENEFIT FOR 1999-2000 (ACT s 5E)
3C
For paragraph 5E(3)(i) of the Act, a housing benefit mentioned in subsection 140(1A) of the Act is, in relation to the year of tax starting on 1 April 1999, an excluded fringe benefit.
Reg 3C inserted by SR No 127 of 2000.
REGULATION 4
4
EXCLUDED FRINGE BENEFIT - CAR PARKING FACILITIES
For the purposes of paragraph
39A(h) of the Act, the provision of parking facilities for a car during a period referred to in section
39A of the Act is taken to be excluded from that section if:
(a)
the parking facilities are provided to an employee who:
(i)
is entitled under the law of a State or Territory to the use of a disabled persons' car parking space; and
(ii)
is the driver of, or is a passenger in, the car; and
(b)
a valid disabled persons' car parking permit is displayed on the car.
History
Reg 4(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 2, by omitting "(1)" before "For the purposes", effective 1 July 2015.
4(2)
(Repealed by SLI No 39 of 2015)
History
Reg 4(2) repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 3, effective 1 July 2015. Reg 4(2) formerly read:
4(2)
In this regulation:
"disabled persons' car parking space"
means a car parking space:
(a)
in a public car parking area; and
(b)
designated for the exclusive use of disabled persons;
"disabled persons' car parking permit"
means a permit, label or other document:
(a)
issued by the appropriate authority in a State or Territory; and
(b)
authorising the parking of a car in a disabled persons' car parking space.
History
Reg 4 renumbered from reg 4A by SLI No 55 of 2013, reg 3 and Sch 1 item 1, effective 12 April 2013.
Former reg 4 repealed by SR No 289 of 2001.
Reg 3A inserted by SR No 148 of 1993.
REGULATION 5
EXCLUDED FRINGE BENEFIT - HEALTH CARE SERVICES
5(1)
For the purposes of paragraph
5E(3)(i) of the Act, this regulation applies, in relation to the year of tax starting on 1 April 1999 and each later year of tax, to an excluded fringe benefit described in a following subregulation.
5(2)
A fringe benefit is an excluded fringe benefit if:
(a)
the benefit is a payment to a person who provides an emergency or other essential health care service outside Australia; and
(b)
the payment is for the provision of an emergency or other essential health care service to an employee or an associate of an employee; and
(c)
the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and
(d)
the employee's place of employment is outside Australia when the service was provided; and
(e)
a Medicare benefit is not payable in respect of the service.
5(3)
A fringe benefit is an excluded fringe benefit if:
(a)
the benefit is reimbursement of a payment by an employee, or an associate of an employee, for the cost of an emergency or other essential health care service provided to the employee or associate outside Australia; and
(b)
the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and
(c)
the employee's place of employment is outside Australia when the service was provided; and
(d)
a Medicare benefit is not payable in respect of the service.
5(4)
A fringe benefit that is a payment of a Commonwealth overseas living allowance is an excluded fringe benefit to the extent that the payment includes any of the following amounts:
(a)
the cost of living adjustment;
(b)
the post adjustment;
(c)
the child supplement;
(d)
the child reunion supplement;
(e)
50% of the general adjustment.
3B(4A)
(Repealed by SLI No 44 of 2005)
History
Former reg 3B(4A) inserted by SR No 188 of 2001.
5(5)
Each of the following benefits provided to a member of the Defence Force who is a resident of Australia, or an external Territory, is an excluded fringe benefit:
(a)
a housing fringe benefit;
(b)
a fringe benefit, to the extent that it relates to an accommodation expense in the form of rental assistance;
(c)
if the member is serving in Australia away from where his or her dependants are located - a fringe benefit to the extent that it is for travel for reunion with those dependants at their place of residence;
(d)
a fringe benefit to the extent that it is assistance to the member:
(i)
in accordance with the Defence Instructions (General) mentioned in subsection 9A(2) of the Defence Act 1903, as in force at the commencement of this regulation; and
(ii)
in relation to support for families with special needs;
(e)
if the member has a child who is in a critical year of schooling away from where the member is serving - a fringe benefit to the extent that it is assistance for:
(i)
education in that year of schooling in accordance with a determination under section 58B of the Defence Act 1903, as in force at the commencement of this regulation; or
(ii)
travel by the child for reunion with the member, or other dependants of the member, where the member is serving;
(f)
a fringe benefit to the extent that it is removal and travel assistance:
(i)
as a result of the breakdown of the member's marriage; and
(ii)
if the member's spouse is not a member of the Defence Force - for the spouse and his or her accompanying dependants; and
(iii)
paid in accordance with the Defence Manual of Salaries and Conditions for the Permanent Forces, Instruction 1908, Removal and Travel Assistance for Non-Service Spouses on Breakdown of Marriage, as in force at the commencement of this regulation;
(g)
a fringe benefit to the extent that it is child tuition assistance for a child of the member if:
(i)
the member is directed to change residence by the Department of Defence; and
(ii)
the child must be enrolled in a different school because of the direction.
History
Reg 5(5) amended by SR No 50 of 2004.
5(5A)
The application of a car, by an employee, for travel between the employee's place of residence and a place where the employee is required to carry out the employee's duties is an excluded fringe benefit if:
(a)
the car is described in subsection
7(2A) of the Act; and
(b)
the application of the car to a private use is taken to constitute a benefit within the meaning of subsection
7(1) of the Act.
Note:
Subsection 7(2A) of the Act describes cars that are used by an ambulance service, a firefighting service or a police service, and that are marked and fitted for those uses.
History
Reg 5(5A) inserted by SR No 251 of 2000.
5(6)
In this regulation:
Commonwealth overseas living allowance
means a payment by the Commonwealth or a Commonwealth authority, or Commonwealth company, within the meaning of the Commonwealth Authorities and Companies Act 1997 to compensate an employee for the additional living expenses of employment outside Australia.
dependant
, of a member of the Defence Force, has the meaning given by clause 14.5 of the Defence Determination 2000/1, Conditions of Service, as in force at the commencement of this regulation.
medicare benefit
has the meaning given by the Health Insurance Act 1973.
member of the Defence Force
(Repealed by SR No 36 of 2001)
History
Reg 5 renumbered from reg 3B by SLI No 55 of 2013, reg 3 and Sch 1 item 2, effective 12 April 2013.
Former reg 5 repealed by SR No 289 of 2001; amended by SR No 196 of 1994; and substituted by SR No 105 of 1993.
Reg 3B inserted by SR No 40 of 2000.
REGULATION 6
EXCLUDED FRINGE BENEFIT - DEFENCE FORCE
6(1)
For paragraph
5E(3)(i) of the Act, a fringe benefit provided, in the circumstances described in subregulation (2), to a member of the Defence Force who is a resident of Australia or an external Territory is an excluded fringe benefit in relation to the year of tax starting on 1 April 2000 and each later year of tax.
6(2)
A fringe benefit to the extent that it is assistance for the removal or storage of the household effects of the member is an excluded fringe benefit if:
(a)
the member is directed to change residence by the Department of Defence; and
(b)
the removal or storage arises from the direction.
6(3)
In this regulation:
household effects
has the meaning given in paragraph 58B(2)(a) of the Act.
History
Reg 6 renumbered from reg 3D by SLI No 55 of 2013, reg 3 and Sch 1 item 3, effective 12 April 2013.
Reg 3D inserted by SR No 36 of 2001.
REGULATION 7
EXCLUDED FRINGE BENEFIT - POLICE
7(1)
For paragraph
5E(3)(i) of the Act, a fringe benefit provided:
(a)
to a member of a police force or police service of the Commonwealth, a State or Territory; and
(b)
in the circumstances described in an item in the following table;
is an excluded fringe benefit in relation to the years of tax mentioned in the item.
Item
|
Fringe benefit
|
Years of tax
|
1 |
A fringe benefit for the application of a car, by a member, for travel between the member's place of residence and a place where the member is required to carry out the member's duties, if: |
The year of tax starting on 1 April 2004
Each subsequent year of tax |
|
(a) |
the car is used by the employer of the member; and |
|
|
(b) |
the member has the car at or near the member's place of residence to enable the member to respond to an event involving the possible commission of a crime or a possible threat to public safety; and |
|
|
(c) |
the car is fitted with: |
|
|
|
(i) |
a police radio, or a radio for use with the member's duties; and |
|
|
|
(ii) |
concealed or portable warning lights; and |
|
|
|
(iii) |
concealed or portable sirens; and |
|
|
(d) |
the application of the car to a private use is taken to constitute a benefit within the meaning of subsection 7(1) of the Act. |
|
2 |
A fringe benefit, to the extent that it is assistance for the removal or storage of the household effects of a member who is a resident of Australia or an external Territory, is an excluded fringe benefit if: |
The year of tax starting on 1 April 2002
Each subsequent year of tax |
|
(a) |
the member is directed to change residence by the police force or service that provides the benefit; and |
|
|
(b) |
the removal or storage arises from the direction. |
|
3 |
A housing fringe benefit provided to a member in relation to housing: |
The year of tax starting on 1 April 2004 |
|
(a) |
that is attached to or adjacent to a police station that is being used for that purpose; and |
Each subsequent year of tax |
| (b) |
in which the member resides. |
|
4 |
An expense payment fringe benefit that is: |
The year of tax starting on 1 April 2004
Each subsequent year of tax |
|
(a) |
housing rent connected with a unit of accommodation; and |
|
(b) |
provided to a member whose usual place of residence is at least 100 kilometres from an eligible urban area with a census population of not less than 130 000. |
5 |
A fringe benefit that is costs incidental to the purchase of a new dwelling that: |
The year of tax starting on 1 April 2004 |
|
(a) |
occurs because the member is required to change his or her usual place of residence in order to perform the duties of his or her employment; and |
Each subsequent year of tax |
|
(b) |
is made within 4 years after commencing duties after the change. |
|
7(2)
In subregulation (1):
census population
has the meaning given by subsection 140(3) of the Act.
eligible urban area
has the meaning given by section 140 of the Act.
household effects
has the meaning given in paragraph 58B(2)(a) of the Act.
Note:
Regulation 5 sets out other excluded fringe benefit arrangements that may be available relating to members of a police force or service.
History
Reg 7 renumbered from reg 3E and amended by SLI No 55 of 2013, reg 3 and Sch 1 items 4-5, by substituting "Regulation 5" for "Regulation 3B" in the note at the end, effective 12 April 2013.
Former reg 7 repealed by SR No 289 of 2001.
Reg 3E substituted by SLI No 44 of 2005 and inserted by SR No 38 of 2003.
REGULATION 8
EXCLUDED FRINGE BENEFIT - POOLED OR SHARED CARS
8(1)
For paragraph
5E(3)(i) of the Act, a car benefit is prescribed if:
(a)
the benefit:
(i)
is a car fringe benefit; or
(ii)
would be a car fringe benefit if it were not an exempt benefit; and
(b)
the car to which the benefit relates is applied to or available for the private use of more than one employee under subsection 7(1) of the Act.
Example:
An employer makes one car available to 3 employees, for private use, at different times during the year of tax.
8(2)
The benefit is prescribed in relation to:
(a)
each employee in relation to which the benefit is provided; and
(b)
each year of tax from 1 April 2007.
History
Reg 8 substituted for reg 3F by SLI No 55 of 2013, reg 3 and Sch 1 item 6, effective 12 April 2013. Reg 3F formerly read:
REGULATION 3F EXCLUDED FRINGE BENEFIT - POOLED OR SHARED CARS (ACT s 5E)
3F(1)
For paragraph 5E(3)(i) of the Act, a benefit is an excluded fringe benefit if, during a year of tax:
(a)
the benefit is a car benefit, as described in subsection 7(1) of the Act, that is:
(i)
a fringe benefit within the meaning of subsection 136(1) of the Act; or
(ii)
a benefit that:
(A)
is an exempt benefit; and
(B)
would have been a fringe benefit except that the benefit is an exempt benefit; and
(b)
the car benefit relates to a car the provision of which gives rise to the benefit described in paragraph (a) for more than 1 employee.
Example:
The employer of 3 employees makes 1 car available to the employees, for private use, at different times during the year of tax.
3F(2)
The fringe benefit is an excluded fringe benefit in relation to each of those employees.
3F(3)
The fringe benefit is an excluded fringe benefit in relation to:
(a)
the year of tax starting on 1 April 2007; and
(b)
each later year of tax.
Former reg 8 repealed by SR No 196 of 1994.
Reg 3F inserted by SLI No 43 of 2007, reg 3 and Sch 1 item 1, effective 24 March 2007.
REGULATION 9
EXCLUDED FRINGE BENEFIT - VARIOUS BENEFITS
9(1)
For paragraph
5E(3)(i) of the Act, a benefit that is provided, on or after 1 October 2012, in relation to each year of tax starting on or after 1 April 2012, is prescribed if the benefit is mentioned in subregulation (2).
9(2)
For subregulation (1), the benefit is any of the following, provided in relation to a Commonwealth employee:
(a)
a living-away-from-home allowance under Division
7 of Part
III of the Act;
(b)
an expense payment benefit that:
(i)
is not exempt under section 21 of the Act; and
(ii)
relates to accommodation that is required solely because the duties of the person's employment require the person to live away from the person's normal residence;
(c)
a residual benefit that:
(i)
is not exempt under subsection 47(5) of the Act; and
(ii)
relates to accommodation that is required solely because the duties of the person's employment require the person to live away from the person's normal residence.
9(3)
In this regulation:
Commonwealth employee
has the meaning given by subsection 3(1) of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986.
History
Reg 9 substituted for reg 6 by SLI No 55 of 2013, reg 3 and Sch 1 item 6, effective 12 April 2013. Reg 6 formerly read:
REGULATION 6 APPROVED WORKER ENTITLEMENT FUNDS (ACT s 58PB)
6
For paragraph 58PB(2)(a) of the Act, the funds mentioned in Schedule 3 are prescribed.
Former reg 9 repealed by SR No 196 of 1994.
Reg 6 substituted by SLI No 103 of 2006, reg 3 and Sch 1 item 1, effective 1 April 2006. Reg 6 formerly read:
REGULATION 6 APPROVED WORKER ENTITLEMENT FUNDS (ACT s 58PB)
6
For paragraph 58PB(2)(a) of the Act, the following funds are prescribed:
(a)
Australian Construction Industry Redundancy Trust;
(b)
BERT Fund No. 2;
(c)
Construction Industry Complying Portable Sick Leave Pay Scheme;
(d)
J&P Richardson Industries Group Employee Entitlement Trust;
(e)
Metal and Engineering Construction and Contracting Industries Complying Portable Sick Leave Pay Scheme;
(f)
National Entitlement Security Trust;
(g)
Redundancy Payment Approved Worker Entitlement Fund 1;
(h)
Redundancy Payment Approved Worker Entitlement Fund 2;
(i)
Secure Employee Entitlements Trust;
(j)
Contracting Industry Redundancy Trust (Queensland);
(k)
Severance payment scheme - Electrical Contractors Association of Western Australia (Inc);
(l)
WA Construction Industry Redundancy (No. 2) Fund;
(m)
Mechanical and Electrical Redundancy Trust;
(n)
Building Industry Redundancy Scheme Trust;
(o)
Electrical Industry Severance Scheme;
(p)
Victorian Contract Cleaning Industry Portable Long Service Leave Fund;
(q)
Trust Employee's Entitlement Service;
(r)
AMCA ACT Industry Development Training and Redundancy Trust;
(s)
The Port Kembla Coal Terminal Employees' Entitlements Trust;
(t)
The Austral Refrigeration Employees' Entitlement Trust;
(u)
The Alsynite Employees' Entitlement Trust.
Reg 6 amended by SLI No 173 of 2005, SR No 347 of 2004, SR No 51 of 2004 and inserted by SR No 28 of 2004.
Former reg 6 omitted by SR No 289 of 2001.
REGULATION 10
10
CHEQUES
(Omitted by SR No 196 of 1994)
REGULATION 11
11
ORDER WHERE NO ADMINISTRATION OF DECEASED EMPLOYER'S ESTATE
(Repealed by SLI No 39 of 2015)
History
Reg 11 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 4, effective 1 July 2015. Reg 11 formerly read:
REGULATION 11 ORDER WHERE NO ADMINISTRATION OF DECEASED EMPLOYER'S ESTATE
11
An order given by the Commissioner under subsection 98(5) of the Act must be in accordance with Form 2 in Schedule 1.
Reg 11 amended by SR No 105 of 1993.
REGULATION 12
VARIATION OF NOTIONAL TAX AMOUNT OF EMPLOYERS
12(1)
[Variation]
For paragraph (b) of item 4 of the table in subsection 110(1) of the Act, an employer's notional tax amount for the current year is varied by applying the formula:
where:
NT
is the employer's notional tax amount for the current year.
AT
is the amount of the employer's fringe benefits tax for the base year.
CR
is the rate of tax, specified in section 6 of the Fringe Benefits Tax Act 1986, in respect of the employer's fringe benefits taxable amount for the current year.
BR
is the rate of tax, specified in section 6 of the Fringe Benefits Tax Act 1986, in respect of the employer's fringe benefits taxable amount for the base year.
Note:
For
base year
and
current year
- see subsection 110(1) of the Act.
12(2)
[Prescribed day]
For item 4 of the table in subsection 110(1) of the Act, the prescribed day is 1 April 2006.
History
Reg 12 substituted by SLI No 165 of 2006, reg 3 Sch 1 item 1, effective 1 April 2006. Reg 12 formerly read:
REGULATION 12 VARIATION OF NOTIONAL TAX AMOUNT OF EMPLOYERS
12(1)
The notional tax amount of an employer ascertained under paragraph 110(1)(b) of the Act for the year of tax beginning on 1 April 1992 is varied by applying the formula:
where:
NT is the notional tax amount of the employer in respect of the year of tax beginning on 1 April 1992;
AT is the amount equal to the fringe benefits tax assessed in respect of the employer for the year of tax beginning on 1 April 1991.
12(2)
For the purposes of subsection
110(2) of the Act, the prescribed date is 1 April 1992.
[
CCH Note:
SR No 68 of 1990 prescribed the variation of the notional tax amount for the year of tax commencing 1 April 1990 in accordance with the following formula:
where:
NT is the notional tax amount of the employer in respect of the year of tax commencing on 1 April 1990; and
AT is an amount equal to the fringe benefits tax assessed in respect of the employer in respect of the year of tax commencing on 1 April 1989.]
REGULATION 13
13
EXPENSES OF PERSON REQUIRED TO ATTEND BEFORE COMMISSIONER
(Repealed by SLI No 39 of 2015)
History
Reg 13 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 4, effective 1 July 2015. Reg 13 formerly read:
REGULATION 13 EXPENSES OF PERSON REQUIRED TO ATTEND BEFORE COMMISSIONER
13(1)
Subject to subregulation (2), a person attending before the Commissioner, or before an officer authorised by the Commissioner, in compliance with a notice under subsection 128(1) of the Act must be paid expenses in accordance with the scale set out in Schedule 2.
13(2)
Expenses are not payable under these Regulations for an attendance by a person to answer questions, or produce documents, relating to the business or affairs of an employer if the person is:
(a)
the employer; or
(b)
a current employee of the employer; or
(c)
a representative of the employer.
REGULATION 13A
13A
ELIGIBLE CAR PARKING EXPENSE PAYMENT BENEFIT
For the purposes of subparagraph (c)(v) of the definition of
eligible car parking expense payment benefit
in subsection
136(1) of the Act, the provision of parking facilities for a car during a period referred to in that definition is taken to be excluded from that definition if:
(a)
the parking facilities are provided to an employee who:
(i)
is entitled under the law of a State or Territory to the use of a disabled persons' car parking space; and
(ii)
is the driver of, or is a passenger in, the car; and
(b)
a valid disabled persons' car parking permit is displayed on the car.
History
Reg 13A(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 5, by omitting "(1)" before "For the purposes", effective 1 July 2015.
13A(2)
(Repealed by SLI No 39 of 2015)
History
Reg 13A(2) repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 6, effective 1 July 2015. Reg 13A(2) formerly read:
13A(2)
In this regulation:
"disabled persons' car parking space"
means a car parking space:
(a)
in a public car parking area; and
(b)
designated for the exclusive use of disabled persons;
"disabled persons' car parking permit"
means a permit, label or other document:
(a)
issued by the appropriate authority in a State or Territory; and
(b)
authorising the parking of a car in a disabled persons' car parking space.
History
Reg 13A inserted by SR No 148 of 1993.
REGULATION 14
14
SUPPLEMENTARY CAR RATE
For the purposes of the definition of supplementary car rate in subsection
136(1) of the Act, the rate of 0.63 of a cent per kilometre travelled is prescribed.
REGULATION 15
15
POSTAGE TO BE PRE-PAID
(Omitted by SR No 196 of 1994)
REGULATION 16
16
EVIDENTIARY CERTIFICATE
(Omitted by SR No 228 of 2000)
REGULATION 17
17
EVIDENCE BY AFFIDAVIT
(Omitted by SR No 228 of 2000)
REGULATION 18
18
PREFERRED ADDRESS FOR SERVICE
(Repealed by SLI No 39 of 2015)
History
Reg 18 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 7, effective 1 July 2015. Reg 18 formerly read:
REGULATION 18 PREFERRED ADDRESS FOR SERVICE
18(1)
An address in Australia used by or associated with a person is a
preferred address for service
of the person if:
(a)
it is of one of the following kinds of address:
(i)
a physical address;
(ii)
a postal address;
(iii)
an electronic address; and
Note 1
An address may be both a physical address and a postal address (eg. a street address).
Note 2
The following are examples of an electronic address:
(a) an e-mail address;
(b) a secure website that the person can access to obtain a document.
(b)
the person has given it to the Commissioner as an address for the service of documents by the Commissioner under the Act or these Regulations; and
(c)
the designation of the address or other circumstances indicate that the person wishes the address to be used by the Commissioner in preference to other addresses of the person, whether generally or in specific circumstances.
18(2)
The designation of an address in a form or correspondence as an "address for service", a "preferred address", an "address for correspondence" or similar term satisfies paragraph (1)(c).
Reg 18 substituted by SR No 289 of 2001.
REGULATION 19
19
CHANGE OR WITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE
(Repealed by SLI No 39 of 2015)
History
Reg 19 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 7, effective 1 July 2015. Reg 19 formerly read:
REGULATION 19 CHANGE OR WITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE
19(1)
An employer may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation.
19(2)
The notice must state whether or not the former address is still effective.
19(3)
The notice must be given to the Commissioner in one of the followingways:
(a)
orally, including by telephone;
(b)
in writing, including electronically;
(c)
any other way approved by the Commissioner in writing.
19(4)
If the employer is required to maintain a preferred address for service under the Act or these Regulations, the employer may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.
19(5)
If the employer is required to maintain a preferred address for service under the Act or these Regulations, and a preferred address for service becomes ineffective, the employer must change or withdraw the ineffective address within 28 days.
Penalty: 5 penalty units.
19(6)
An offence against subregulation (5) is an offence of strict liability.
Note
For
strict liability
, see section 6.1 of the Criminal Code.
History
Reg 19(6) inserted by SR No 321 of 2001.
Reg 19 substituted by SR No 289 of 2001.
REGULATION 19A
19A
REQUIREMENT TO MAINTAIN A PREFERRED ADDRESS FOR SERVICE
(Repealed by SLI No 39 of 2015)
History
Reg 19A repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 7, effective 1 July 2015. Reg 19A formerly read:
REGULATION 19A REQUIREMENT TO MAINTAIN A PREFERRED ADDRESS FOR SERVICE
19A(1)
An employer must maintain a preferred address for service during a financial year in which the employer provides a taxable fringe benefit.
19A(2)
For subregulation 19(5), if a preferred address for service becomes ineffective in a financial year at a time when the employer has not provided any taxable fringe benefit, the address is taken to become ineffective on the day when the first taxable fringe benefit is provided.
History
Reg 19A(2) amended by SR No 301 of 2002.
Reg 19A inserted by SR No 289 of 2001.
REGULATION 20
20
SUBSTITUTE PREFERRED ADDRESS FOR SERVICE
(Repealed by SLI No 39 of 2015)
History
Reg 20 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 7, effective 1 July 2015. Reg 20 formerly read:
REGULATION 20 SUBSTITUTE PREFERRED ADDRESS FOR SERVICE
20(1)
This regulation applies if:
(a)
a person has not given the Commissioner a preferred address for service; or
(b)
the Commissioner is satisfied that none of a person's preferred addresses for service is effective.
20(2)
If the Commissioner has a record of another address relating to the person (whether or not a physical address), and it appears to the Commissioner that it is likely that the address is effective, the Commissioner may treat that address as the person's preferred address for service for all purposes under the Act and these Regulations.
Reg 20 substituted by SR No 289 of 2001.
REGULATION 21
21
FAILURE TO NOTIFY CHANGE OF ADDRESS
(Repealed by SLI No 39 of 2015)
History
Reg 21 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 7, effective 1 July 2015. Reg 21 formerly read:
REGULATION 21 FAILURE TO NOTIFY CHANGE OF ADDRESS
21
An employer whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 19, may not plead the fact that the address was not effective as a defence in any proceedings instituted against the employer under the Act or these Regulations.
Reg 21 substituted by SR No 289 of 2001.
REGULATION 22
22
SERVICE OF DOCUMENTS
(Repealed by SLI No 39 of 2015)
History
Reg 22 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 7, effective 1 July 2015. Reg 22 formerly read:
REGULATION 22 SERVICE OF DOCUMENTS
22(1)
The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:
(a)
if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or
(b)
if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or
(c)
if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address.
22(2)
This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.
Note
For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.
Reg 22 substituted by SR No 289 of 2001.
REGULATION 23
23
COMMISSIONER'S SIGNATURE
(Repealed by SLI No 39 of 2015)
History
Reg 23 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 7, effective 1 July 2015. Reg 23 formerly read:
REGULATION 23 COMMISSIONER'S SIGNATURE
23(1)
A document under the Act that purports to be signed by the authority of the Commissioner is as effective for all purposes as if it had been signed personally by the Commissioner.
23(2)
A document required by the Act to be signed by the Commissioner, a Second Commissioner or a Deputy Commissioner is taken to have been so signed if it bears:
(a)
the written, printed or stamped name; or
(b)
a facsimile of the signature;
of the person who is the Commissioner, a Second Commissioner or a Deputy Commissioner, as the case may be, when it is so required to be signed.
REGULATION 24
24
REPEAL OF THE FORMER FRINGE BENEFITS TAX REGULATIONS
(Repealed by SLI No 39 of 2015)
History
Reg 24 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 7, effective 1 July 2015. Reg 24 formerly read:
REGULATION 24 REPEAL OF THE FORMER FRINGE BENEFITS TAX REGULATIONS
24
Statutory Rules 1990 No 68 and 1992 No 76 are repealed.
SCHEDULE 1
(Repealed by SLI No 39 of 2015)
History
Sch 1 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 8, effective 1 July 2015. Sch 1 formerly read:
SCHEDULE 1
FORMS
FORM 1
Regulation 5
TAX AGENT'S CERTIFICATION (Omitted by SR No 289 of 2001)
History
Former Form 1 substituted by No 105 of 1993.
FORM 2
Regulation 11
COMMONWEALTH OF AUSTRALIA
ORDER UNDER SUBSECTION 98(5) OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
|
To of |
WHEREAS: |
(a) (Name and former address of deceased employer) is a deceased employer within the meaning of section 98 of the Fringe Benefits Tax Assessment Act 1986; and |
(b) a grant has not been made of probate of the will, or of letters of administration of the estate, of the deceased employer within 6 months after that person's death; and |
(c) an assessment has been made under subsection 98(2) of the Fringe Benefits Tax Assessment Act 1986 of the fringe benefits taxable amount, or amounts, in respect of which tax was payable by the deceased employer; and |
(d) the amount of tax payable on that amount, or those amounts, has been assessed at $ ; and |
*(e) notice of the assessment has been published in accordance with subsection 98(2) of that Act; |
I, , under subsection 98(5) of that Act, authorise you to levy $ , the amount of the tax as so assessed, plus your costs, by distress and sale of any property of the deceased employer. |
Dated 19 |
|
|
|
Commissioner of Taxation |
|
*Omit if inapplicable |
|
|
SCHEDULE 2
(Repealed by SLI No 39 of 2015)
History
Sch 2 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 8, effective 1 July 2015. Sch 2 formerly read:
SCHEDULE 2
Subregulation 13(1)
SCALE OF EXPENSES
1.
A person attending to give evidence because of his or her professional, scientific or other special skill or knowledge - the amount provided in the High Court Rules for the expenses of witnesses possessing such skill or knowledge.
2.
A person, not referred to in item 1, remunerated by wages, salary or fees - the amount provided in the High Court Rules for the expenses of witnesses so remunerated.
3.
A person not referred to in items 1 and 2 - the amount provided in the High Court Rules for the expenses of witnesses generally.
4.
A person attending to give expert evidence - the sum of:
(a)
a reasonable amount for qualifying to give that evidence; and
(b)
an amount allowed under item 1, 2 or 3.
5.
A person referred to in item 1, 2 or 3 - a reasonable amount:
(a)
for travel by the person to and from the place of attendance; and
(b)
if the person is required to be absent overnight from his or her usual place of residence, for meals and accommodation.
SCHEDULE 3
(Repealed by SLI No 55 of 2013)
History
Sch 3 repealed by SLI No 55 of 2013, reg 3 and Sch 1 item 7, effective 12 April 2013. Sch 3 formerly read:
SCHEDULE 3
Regulation 6
PRESCRIBED APPROVED WORKER ENTITLEMENT FUNDS
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 |
6A |
CFMEU Mining & Energy Employees' Entitlement Trust |
9 October 2006 |
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 |
10A |
Fisher & Paykel Termination Funding Trust |
28 April 2009 |
11 |
J&P Richardson Industries Group Employee Entitlement Trust |
1 April 2003 |
11A |
John Holland Group Worker Entitlement Fund |
24 May 2010 |
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 |
16A |
Professional Employees Entitlements Trust |
9 October 2006 |
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 |
21A |
Shaw's Darwin Transport Employees' Entitlement Trust |
11 March 2009 |
21B |
Tronics Employee Entitlement Scheme Trust |
1 June 2005 |
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 |
Sch 3 amended by SLI No 34 of 2011, reg 3 and Sch 1 item 1, by inserting table item 11A, effective 24 May 2010.
Sch 3 amended by SLI No 246 of 2009, reg 5 and Sch 3 item 2, by inserting table item 10A, effective 28 April 2009.
Sch 3 amended by SLI No 246 of 2009, reg 4 and Sch 2 item 1, by inserting table item 21A, effective 11 March 2009.
Sch 3 amended by SLI No 246 of 2009, reg 3 and Sch 1 item 1, by inserting table item 21B, effective 1 June 2005.
Sch 3 amended by SLI No 259 of 2006, reg 3 and Sch 1 items 1 and 2, by inserting table items 6A and 16A, effective 9 October 2006.
Sch 3 inserted by SLI No 103 of 2006, reg 3 and Sch 1 item 2, effective 1 April 2006.