Fringe Benefits Tax Assessment Act 1986
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(j) - (k) (Repealed by No 8 of 2019)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.
[ 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 .]
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(Repealed by No 46 of 2011)
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