Reg 3C repealed by SLI No 216 of 2006, reg 5 and Sch 3 item 1, effective 14 September 2006. Reg 3C formerly read:

REGULATION 3C EXCLUDED FRINGE BENEFIT FOR 1999-2000 (ACT s 5E)  
3C
For paragraph 5E(3)(i) of the Act, a housing benefit mentioned in subsection 140(1A) of the Act is, in relation to the year of tax starting on 1 April 1999, an excluded fringe benefit.

Reg 3C inserted by SR No 127 of 2000.