Document ID: chunk:federal_register_of_legislation:F2018L01284:front:0
Version: federal_register_of_legislation:F2018L01284
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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