FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XIC - APPLICATION OF THE ACT TO NOMINATED STATE OR TERRITORY BODIES  

SECTION 135T   ELIGIBLE STATE OR TERRITORY BODIES  

135T(1)  
Each of the following is an eligible State or Territory body :


(a) a Department within the meaning of subsection 3(1) of the Government Sector Employment Act 2013 (NSW);


(b) a public service body within the meaning of subsection 4(1) of the Public Administration Act 2004 (Vic.);


(c) a department within the meaning of section 7 of the Public Service Act 2008 (Qld);


(d) a department within the meaning of section 3 of the Financial Management Act 2006 (WA) as extended by section 5 of that Act;


(e) a subsidiary body as defined in paragraphs (b) and (c) of the definition of that term in subsection 60(1) of the Financial Management Act 2006 (WA);


(f) an administrative unit within the meaning of subsection 3(1) of the Public Sector Act 2009 (SA);


(g) a Government department within the meaning of subsection 3(1) of the State Service Act 2000 (Tas.);


(h) a directorate as defined in the Dictionary of the Financial Management Act 1996 (ACT);


(i) an Agency within the meaning of subsection 3(1) of the Financial Management Act 1995 (NT);


(j) - (k) (Repealed by No 8 of 2019)


(l) a department of a Parliament of a State;


(m) a department of a Legislative Assembly of a Territory.

135T(2)  
However, a government body that pays, or is liable to pay, salary or wages is not an eligible State or Territory body .

135T(3)  
The regulations may make modifications to subsection (1).

135T(4)  
(Repealed by No 46 of 2011)


 

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