Commonwealth Numbered Regulations

FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (NO. 1) 2004 NO. 28 - SCHEDULE 1

(regulation 3)

[1] After regulation 3E

insert

6 Approved worker entitlement funds (Act s 58PB)
For paragraph 58PB (2) (a) of the Act, the following funds are prescribed:

(a)

Australian Construction Industry Redundancy Trust;

(b)

BERT Fund No. 2;

(c)

Construction Industry Complying Portable Sick Leave Pay Scheme;

(d)

J&P Richardson Industries Group Employee Entitlement Trust;

(e)

Metal and Engineering Construction and Contracting Industries Complying Portable Sick Leave Pay Scheme;

(f)

National Entitlement Security Trust;

(g)

Redundancy Payment Approved Worker Entitlement Fund 1;

(h)

Redundancy Payment Approved Worker Entitlement Fund 2;

(i)

Secure Employee Entitlements Trust.