FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)

REGULATION 9 EXCLUDED FRINGE BENEFIT - VARIOUS BENEFITS

9(1)
For paragraph 5E(3)(i) of the Act, a benefit that is provided, on or after 1 October 2012, in relation to each year of tax starting on or after 1 April 2012, is prescribed if the benefit is mentioned in subregulation (2).

9(2)
For subregulation (1), the benefit is any of the following, provided in relation to a Commonwealth employee:

(a) a living-away-from-home allowance under Division 7 of Part III of the Act;

(b) an expense payment benefit that:

(i) is not exempt under section 21 of the Act; and

(ii) relates to accommodation that is required solely because the duties of the person ' s employment require the person to live away from the person ' s normal residence;

(c) a residual benefit that:

(i) is not exempt under subsection 47(5) of the Act; and

(ii) relates to accommodation that is required solely because the duties of the person ' s employment require the person to live away from the person ' s normal residence.

9(3)
In this regulation:

Commonwealth employee
has the meaning given by subsection 3(1) of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986 .

View history note

History

Reg 9 substituted for reg 6 by SLI No 55 of 2013, reg 3 and Sch 1 item 6, effective 12 April 2013. Reg 6 formerly read:

REGULATION 6 APPROVED WORKER ENTITLEMENT FUNDS (ACT s 58PB)
6
For paragraph 58PB(2)(a) of the Act, the funds mentioned in Schedule 3 are prescribed.

Former reg 9 repealed by SR No 196 of 1994.

Reg 6 substituted by SLI No 103 of 2006, reg 3 and Sch 1 item 1, effective 1 April 2006. Reg 6 formerly read:

REGULATION 6 APPROVED WORKER ENTITLEMENT FUNDS (ACT s 58PB)
6
For paragraph 58PB(2)(a) of the Act, the following funds are prescribed:

(a) Australian Construction Industry Redundancy Trust;

(b) BERT Fund No. 2;

(c) Construction Industry Complying Portable Sick Leave Pay Scheme;

(d) J & P Richardson Industries Group Employee Entitlement Trust;

(e) Metal and Engineering Construction and Contracting Industries Complying Portable Sick Leave Pay Scheme;

(f) National Entitlement Security Trust;

(g) Redundancy Payment Approved Worker Entitlement Fund 1;

(h) Redundancy Payment Approved Worker Entitlement Fund 2;

(i) Secure Employee Entitlements Trust;

(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;

(q) Trust Employee ' s Entitlement Service;

(r) AMCA ACT Industry Development Training and Redundancy Trust;

(s) The Port Kembla Coal Terminal Employees ' Entitlements Trust;

(t) The Austral Refrigeration Employees ' Entitlement Trust;

(u) The Alsynite Employees ' Entitlement Trust.

Reg 6 amended by SLI No 173 of 2005, SR No 347 of 2004, SR No 51 of 2004 and inserted by SR No 28 of 2004.

Former reg 6 omitted by SR No 289 of 2001.

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