Commonwealth Consolidated Regulations

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FRINGE BENEFITS TAX REGULATIONS 1992

- made under the Fringe Benefits Tax Assessment Act 1986

TABLE OF PROVISIONS

   1.      Name of Regulations  
   2.      Commencement  
   3.      Definitions  
   4.      Excluded fringe benefit--car parking facilities  
   5.      Excluded fringe benefit--health care services  
   6.      Excluded fringe benefit--Defence Force  
   7.      Excluded fringe benefit--police  
   8.      Excluded fringe benefit--pooled or shared cars  
   9.      Excluded fringe benefit--various benefits  
   12.     Variation of notional tax amount of employers  
   13A.    Eligible car parking expense payment benefit  
   14.     Supplementary car rate  


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