Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 135T

  (1)   Each of the following is an eligible State or Territory body :

  (a)   a Department within the meaning of subsection   3(1) of the Government Sector Employment Act 2013 (NSW);

  (b)   a public service body within the meaning of subsection   4(1) of the Public Administration Act 2004 (Vic.);

  (c)   a department within the meaning of section   7 of the Public Service Act 2008 (Qld);

  (d)   a department within the meaning of section   3 of the Financial Management Act 2006 (WA) as extended by section   5 of that Act;

  (e)   a subsidiary body as defined in paragraphs   (b) and (c) of the definition of that term in subsection   60(1) of the Financial Management Act 2006 (WA);

  (f)   an administrative unit within the meaning of subsection   3(1) of the Public Sector Act 2009 (SA);

  (g)   a Government department within the meaning of subsection   3(1) of the State Service Act 2000 (Tas.);

  (h)   a directorate as defined in the Dictionary of the Financial Management Act 1996 (ACT);

  (i)   an Agency within the meaning of subsection   3(1) of the Financial Management Act 1995 (NT);

  (l)   a department of a Parliament of a State;

  (m)   a department of a Legislative Assembly of a Territory.

  (2)   However, a government body that pays, or is liable to pay, salary or wages is not an eligible State or Territory body .

  (3)   The regulations may make modifications to subsection   (1).