Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015 (39 of 2015)
Schedule 1 Amendments relating to the Treasury Legislation Amendment (Repeal Day) Act 2015 etc
Part 1 Amendments commencing 1 July 2015
Fringe Benefits Tax Regulations 1992
1 Regulation 3
Repeal the regulation, substitute:
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.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).