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Better practices for the administration of FBT

Better practice 3: documentation checklist

Maintaining records that include the following documentation will help to ensure that an entity has an adequate paper trail to support its approach to planning the preparation of its FBT return.

Documentation

Available
(Y/N)

Yearly timetable

FBT issues log with documented outcomes

Sections within Better practice 3: plan each year's FBT return

Last Modified: Tuesday, 27 October 2009

Table of contents

Introduction

Better practices for managing specific fringe benefit types

Better practices for the administration of FBT

Better practice 1: identify FBT risks

Better practice 2: establish and maintain an effective FBT control environment

Better practice 3: plan each year's FBT return

Better practice timetable

FBT issues log

Better practice 3: documentation checklist

Better practice 4: communicate with stakeholders

Better practice 5: prepare and review the FBT return and supporting processes

Terms and acronyms used

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