Commonwealth Numbered Regulations

1992 No. 130 FRINGE BENEFITS TAX REGULATIONS - REG 5

5. (1) For the purposes of subsection 71 (1) of the Act:

   (a)  the prescribed form of agent's certificate is prescribed in Part 2 of
        Form 1; and

   (b)  the prescribed information as to the sources available for the
        compilation of a return is the information required to be provided in
        answering all the questions in that Form.

(2) For the purposes of subsection 71 (3) of the Act:

   (a)  Part 1 of Form 1 is prescribed; and

   (b)  the prescribed particulars as to the sources available for the
        compilation of a return are the particulars required to be provided in
        answering questions (i) to (iv) (inclusive) in that Form.