Fringe Benefits Tax Assessment Regulations 2018 (Cth)

Fringe Benefits Tax Assessment Regulations 2018

I, General the Honourable Sir Peter Cosgrove AK MC (Ret'd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 13 September 2018

Peter Cosgrove Governor‑General

By His Excellency's Command

Stuart Robert Assistant Treasurer

Contents Part 1—Preliminary 1 Name 2 Commencement 3 Authority 4 Schedules 5 Definitions Part 2—Excluded fringe benefits 6 Excluded fringe benefit—health care services 7 Excluded fringe benefit—Defence Force 8 Excluded fringe benefit—police 9 Excluded fringe benefit—car benefits 10 Excluded fringe benefit—pooled or shared cars 11 Excluded fringe benefit—various benefits to Commonwealth employees 12 Car parking benefits—excluded car parking facilities Part 3—Variation of employer's notional tax amount 13 Variation of employer's notional tax amount Part 4—Other matters 14 Eligible car parking expense payment benefit 15 Supplementary car rate Part 5—Application and transitional matters 16 Application of this instrument etc. Schedule 1—Repeals Fringe Benefits Tax Regulations 1992

Part 1—Preliminary

1 Name This instrument is the Fringe Benefits Tax Assessment Regulations 2018.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 October 2018. 1 October 2018

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.