Commonwealth Numbered Regulations

FRINGE BENEFITS TAX REGULATIONS 1992

TABLE OF PROVISIONS

   1.      Citation  
   2.      Commencement  
   3.      Interpretation  
   4.      Returns  
   5.      Certificate of sources of information  
   6.      Documents accompanying returns to be identified  
   7.      Annotations on returns  
   8.      Recovery of tax  
   9.      Receipts  
   10.     Cheques  
   11.     Order where no administration of deceased employer's estate  
   12.     Variation of notional tax amount of employers  
   13.     Expenses of person required to attend before Commissioner  
   14.     Supplementary car rate  
   15.     Postage to be pre-paid  
   16.     Evidentiary certificate  
   17.     Evidence by affidavit  
   18.     Notification of address for service  
   19.     Address for service-change of address  
   20.     Address for service  
   21.     Last-known place of business or residence  
   22.     Failure to notify change of address  
   23.     Commissioner's signature  
   24.     Repeal of the former Fringe Benefits Tax Regulations  
           SCHEDULE 1
           SCHEDULE 2