Fringe Benefits Tax Assessment Act 1986

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

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SECTION 135T ELIGIBLE STATE OR TERRITORY BODIES

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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);

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

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

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

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(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);

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

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

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

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

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(j) - (k) (Repealed by No 8 of 2019)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

[ CCH Note: S 135T(1) was amended by No 8 of 2019, s 3 and Sch 8 item 24, by substituting para (a) to (i) and repealing para (j) and (k). The substitution of para (a) to (i) has been adjusted to include " 1995 " after " Financial Management Act " in para (i), in line with an editorial change made by the Federal Register of Legislation under the Legislation Act 2003 .]

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History

S 135T(1) amended by No 8 of 2019, s 3 and Sch 8 item 24, by substituting para (a) to (i) and repealing para (j) and (k), applicable to years of tax starting on or after 1 April 2019. Para (a) to (k) formerly read:

(a) a department within the meaning of section 6 of the Public Sector Employment and Management Act 2002 of New South Wales;

(b) an agency within the meaning of section 4 of the Public Sector Management and Employment Act 1998 of Victoria;

(c) an office referred to in subsection 16(1) of the Public Sector Management and Employment Act 1998 of Victoria;

(d) a department within the meaning of section 7 of the Public Service Act 1996 of Queensland;

(e) a department within the meaning of section 3 of the Public Sector Management Act 1994 of Western Australia, as extended by subsection 3(2) of the Financial Administration and Audit Act 1985 of Western Australia;

(f) a subsidiary body as defined in paragraphs (aa) and (b) of the definition of that term in subsection 3(1) of the Financial Administration and Audit Act 1985 of Western Australia;

(g) an administrative unit within the meaning of section 3 of the Public Sector Management Act 1995 of South Australia;

(h) a government department within the meaning of subsection 3(1) of the State Service Act 2000 of Tasmania;

(i) a department within the meaning of section 3 of the Financial Management Act 1996 of the Australian Capital Territory;

(j) an agency within the meaning of section 3 of the Financial Management Act 1995 of the Northern Territory;

(k) a government business division within the meaning of section 3 of the Financial Management Act 1995 of the Northern Territory;

S 135T(1) amended by No 97 of 2008, s 3 and Sch 3 items 2 and 3, by substituting paras (a) and (h), applicable to the first year of tax starting after 3 October 2008 and later years. Paras (a) and (h) formerly read:

(a) a department within the meaning of section 3 of the Public Sector Management Act 1988 of New South Wales;

(h) a government department within the meaning of section 3 of the Tasmanian State Service Act 1984 of Tasmania;

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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