Fringe Benefits Tax Assessment Act 1986
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Hide history note(a) a State; or
(b) the Australian Capital Territory; or
(c) the Northern Territory;
may nominate an eligible State or Territory body for the purposes of this Part.
135S(2) Form and content etc. of nomination.(a) must be in the approved form; and
(b) must specify the first year of tax in relation to which the nomination is to have effect; and
(c) may specify that a class or classes of employees are to be taken to have a sufficient connection with the body for the purposes of subsection 135U(3) ; and
(d) must be given to the Commissioner on or before 21 May in the year of tax specified under paragraph (b). 135S(3) When nomination has effect.
Subject to subsection (5), the nomination has effect in relation to the body in relation to the first year of tax as specified in the nomination and in relation to all later years of tax.
135S(4) Avoidance of doubt.(a) the State or Territory may nominate more than one eligible State or Territory body; and
(b) the State or Territory may make nominations at different times (including in different years of tax); and
(c) if the State or Territory nominates more than one eligible State or Territory body, it need not specify the same first year of tax for them. 135S(5) Variation or revocation of nomination.
The nomination may be varied or revoked, but a variation or revocation:
(a) must be in the approved form; and
(b) must specify the first year of tax in relation to which the variation or revocation is to have effect; and
(c) must be given to the Commissioner on or before 21 May in that first year of tax. 135S(6) Nominated State or Territory bodies.
For each year of tax during which the nomination has effect in relation to an eligible State or Territory body, the body is a nominated State or Territory body .
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