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Fringe Benefits Tax Amendment Regulations 2007 (No 1) was made on 22 March 2007 and registered on the Federal Register of Legislative Instruments on 23 March 2007 as Select Legislative Instrument 2007 No 43.

These Regulations amend the Fringe Benefits Tax Regulations 1992 to exclude pooled or shared vehicles from the FBT reporting requirement. This is in response to "Rethinking Regulation: Report of the Taskforce on Reducing Regulatory Burdens on Business", where the Government agreed in principle to this measure with the aim of reducing compliance and record keeping costs for employers with pooled or shared vehicles by no longer requiring them to report on an employee's payment summary the fringe benefits arising from the individual employee's use of such vehicles.

For a copy of Fringe Benefits Tax Amendment Regulations 2007 (No 1), go here

For a copy of the Explanatory Statement, click on ES/Supp Material

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