Fringe Benefits Tax Amendment Regulations 2004 (No. 1) (28 of 2004)
Schedule 1 Amendments
[1] After regulation 3E
insert
6 Approved worker entitlement funds (Act s 58PB)
For paragraph 58PB (2) (a) of the Act, the following funds are prescribed:
(a) Australian Construction Industry Redundancy Trust;
(b) BERT Fund No. 2;
(c) Construction Industry Complying Portable Sick Leave Pay Scheme;
(d) J&P Richardson Industries Group Employee Entitlement Trust;
(e) Metal and Engineering Construction and Contracting Industries Complying Portable Sick Leave Pay Scheme;
(f) National Entitlement Security Trust;
(g) Redundancy Payment Approved Worker Entitlement Fund 1;
(h) Redundancy Payment Approved Worker Entitlement Fund 2;
(i) Secure Employee Entitlements Trust.