Commonwealth Consolidated Regulations

FRINGE BENEFITS TAX REGULATIONS 1992 - SCHEDULE 1

(regulation 5)

Form 2        Order under subsection 98 (5) of the Fringe Benefits Tax Assessment Act 1986

(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