Fringe Benefits Tax Assessment Act 1986

PART XIC - APPLICATION OF THE ACT TO NOMINATED STATE OR TERRITORY BODIES  

SECTION 135T   ELIGIBLE STATE OR TERRITORY BODIES  

135T(1)    
Each of the following is an eligible State or Territory body :


(a) a Department within the meaning of subsection 3(1) of the Government Sector Employment Act 2013 (NSW);


(b) a public service body within the meaning of subsection 4(1) of the Public Administration Act 2004 (Vic.);


(c) a department within the meaning of section 7 of the Public Service Act 2008 (Qld);


(d) a department within the meaning of section 3 of the Financial Management Act 2006 (WA) as extended by section 5 of that Act;


(e) a subsidiary body as defined in paragraphs (b) and (c) of the definition of that term in subsection 60(1) of the Financial Management Act 2006 (WA);


(f) an administrative unit within the meaning of subsection 3(1) of the Public Sector Act 2009 (SA);


(g) a Government department within the meaning of subsection 3(1) of the State Service Act 2000 (Tas.);


(h) a directorate as defined in the Dictionary of the Financial Management Act 1996 (ACT);


(i) an Agency within the meaning of subsection 3(1) of the Financial Management Act 1995 (NT);


(j) - (k) (Repealed by No 8 of 2019)


(l) a department of a Parliament of a State;


(m) a department of a Legislative Assembly of a Territory.


135T(2)    
However, a government body that pays, or is liable to pay, salary or wages is not an eligible State or Territory body .

135T(3)    
The regulations may make modifications to subsection (1).

135T(4)    
(Repealed by No 46 of 2011)





This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.