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1993 No. 105 FRINGE BENEFITS TAX REGULATIONS (AMENDMENT) - REG 2
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.".
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