Fringe Benefits Tax Amendment Regulations 2004 (No. 1)

(28 of 2004)

26 February 2004

Fringe Benefits Tax Assessment Act 1986

1   Name of Regulations

These Regulations are the Fringe Benefits Tax Amendment Regulations 2004 (No. 1)..

2   Commencement

These Regulations are taken to have commenced on 1 April 2003

3   Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

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.