Fringe Benefits Tax Amendment Regulations 2004 (No. 3)

(51 of 2004)

23 March 2004

Fringe Benefits Tax Assessment Act 1986.

1   Name of Regulations

These Regulations are theFringe Benefits Tax Amendment Regulations 2004 (No. 3).

2   Commencement

These Regulations are taken to have commenced on 1 April 2003.

3   Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends theFringe Benefits Tax Regulations 1992, as amended by theFringe Benefits Tax Amendment Regulations 2004 (No. 1).

Schedule 1   Amendments

[1]   Paragraph 6 (i)

omit

Trust.

insert

Trust;

[2]   After paragraph 6 (i)

insert

(j) Contracting Industry Redundancy Trust (Queensland);

(k) Severance payment scheme - Electrical Contractors Association of Western Australia (Inc);

(l) WA Construction Industry Redundancy (No. 2) Fund;

(m) Mechanical and Electrical Redundancy Trust;

(n) Building Industry Redundancy Scheme Trust;

(o) Electrical Industry Severance Scheme;

(p) Victorian Contract Cleaning Industry Portable Long Service Leave Fund.