FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)

Reg 19A repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 7, effective 1 July 2015.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.

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History

Reg 19A(2) amended by SR No 301 of 2002.

Reg 19A inserted by SR No 289 of 2001.