FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)

REGULATION 3

3 DEFINITIONS
In these Regulations:

Act
means the Fringe Benefits Tax Assessment Act 1986 .

disabled persons ' car parking permit
means a permit, label or other document:

(a) issued by the appropriate authority in a State or Territory; and

(b) authorising the parking of a car in a disabled persons ' car parking space.

disabled persons ' car parking space
means a car parking space:

(a) in a public car parking area; and

(b) designated for the exclusive use of disabled persons.

member of the Defence force
means a member of the Defence force to whom the Defence Force Discipline Act 1982 applies.

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History

Reg 3 substituted by SLI No 39 of 2015, reg 4 and Sch 1 item 1, effective 1 July 2015. Reg 3 formerly read:

REGULATION 3 DEFINITIONS
3
In these Regulations, unless the contrary intention appears:
"branch of the Australian Taxation Office"
means a place of business of the Commissioner or a Deputy Commissioner:

(a) which is open to the public; or

(b) part of which is open to the public.

effective
, in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.
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History

Definition of " effective " inserted by SR No 289 of 2001.

member of the Defence force
means a member of the Defence Force to whom the Defence Force Discipline Act 1982 applies.
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History

Definition of " member of the Defence force " inserted by SR No 36 of 2001.

preferred address for service
has the meaning given by regulation 18 .
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History

Definition of " preferred address for service " inserted by SR No 289 of 2001.

"return"
means a return mentioned in section 68 or 69 of the Act;

"the Act"
means the Fringe Benefits Tax Assessment Act 1986 .

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