FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)
SCHEDULE 1
(Repealed by SLI No 39 of 2015)
History
Sch 1 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 8, effective 1 July 2015. Sch 1 formerly read:
SCHEDULE 1
FORMS
FORM 1
Regulation 5
TAX AGENT ' S CERTIFICATION (Omitted by SR No 289 of 2001)
HistoryFormer Form 1 substituted by No 105 of 1993.
FORM 2
Regulation 11
COMMONWEALTH OF AUSTRALIA
ORDER UNDER SUBSECTION 98(5) OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
To of WHEREAS: (a) ( Name and former address of deceased employer ) is a deceased employer within the meaning of section 98 of the Fringe Benefits Tax Assessment Act 1986 ; and (b) a grant has not been made of probate of the will, or of letters of administration of the estate, of the deceased employer within 6 months after that person ' s death; and (c) an assessment has been made under subsection 98(2) of the Fringe Benefits Tax Assessment Act 1986 of the fringe benefits taxable amount, or amounts, in respect of which tax was payable by the deceased employer; and (d) the amount of tax payable on that amount, or those amounts, has been assessed at $ ; and *(e) notice of the assessment has been published in accordance with subsection 98(2) of that Act; I, , under subsection 98(5) of that Act, authorise you to levy $ , the amount of the tax as so assessed, plus your costs, by distress and sale of any property of the deceased employer. Dated 19 Commissioner of Taxation * Omit if inapplicable
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