Fringe Benefits Tax Regulations (Amendment) (Cth)

Statutory Rules 1993

No. 105 1

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Fringe Benefits Tax Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Fringe Benefits Tax Assessment Act 1986.

 Dated 27 May 1993.

 BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

GEORGE GEAR

Assistant Treasurer

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1.    Amendment

1.1   The Fringe Benefits Tax Regulations are amended as set out in these Regulations.

[NOTE:

 These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

2.    Regulation 5 (Certificate of sources of information)

2.1   Regulation 5:

Omit the regulation, substitute:

Tax agent’s certification

“5.

For the purposes of subsection 71 (1) of the Act, the prescribed form for a tax agent’s certification is set out in Form 1 in Schedule 1.”.

3.   Regulation 11 (Order where no administration of deceased employer’s estate

Add at the end:

“in Schedule 1”.

4.   Schedule 1 (Forms)

4.1   Form 1:

Omit the Form, substitute:

 FORM 1 Regulation 5

TAX AGENT’S CERTIFICATION

I, , having charged a fee directly or indirectly for preparing or assisting in the preparation of this return, hereby certify that this return has been prepared in accordance with the information supplied by the taxpayer.

*Signature  Date: Registered

of Agent: number

 of Agent:

*NOTE: Where the agent is a partnership or a company this certificate must be signed in the name of the of the partnership or company, as the case requires, by a person who is registered as a nominee of that partnership or company. That person’s name must also be appended.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 3 June 1993.

2. Statutory Rules 1992 No. 130.