Fringe Benefits Tax Amendment Regulations 2009 (No. 1)

(246 of 2009)

Dated 17 September 2009

Fringe Benefits Tax Assessment Act 1986

1   Name of Regulations

These Regulations are theFringe Benefits Tax Amendment Regulations 2009 (No. 1).

2   Commencement

These Regulations are taken to have commenced as follows:

(a) on 1 June 2005 - regulations 1, 2 and 3 and Schedule 1;

(b) on 11 March 2009 - regulation 4 and Schedule 2;

(c) on 28 April 2009 - regulation 5 and Schedule 3.

3   Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends theFringe Benefits Tax Regulations 1992.

4   Amendment of Fringe Benefits Tax Regulations 1992

Schedule 2 amends theFringe Benefits Tax Regulations 1992.

5   Amendment of Fringe Benefits Tax Regulations 1992

Schedule 3 amends theFringe Benefits Tax Regulations 1992.

Schedule 1   Amendment taken to have commenced on 1 June 2005

[1]   Schedule 3, after item 21

insert

21B

Tronics Employee Entitlement Scheme Trust

1 June 2005

Schedule 2   Amendment taken to have commenced on 11 March 2009

[1]   Schedule 3, after item 21

insert

21A

Shaw's Darwin Transport Employees' Entitlement Trust

11 March 2009

Schedule 3   Amendment taken to have commenced on 28 April 2009

[2]   Schedule 3, after item 10

insert

10A

Fisher & Paykel Termination Funding Trust

28 April 2009