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  • Declarations – items 24 and 25

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    24 Tax agent’s declaration

    Any person who has charged, or will charge, a fee for preparing this return – either directly or indirectly – must sign this declaration.

    Tax agents do not need to have clients sign the return at item 25. However, tax agents must obtain a declaration from clients stating that:

    • the information they provided is true and correct
    • they have authorised the agent to lodge the return.

    25 Employer’s declaration

    You must complete this item if you lodge your own return. Before signing, make sure you:

    • have provided all necessary information
    • are satisfied the information is correct.

    It is especially important that you complete items 15 and 16. These items form the basis of self-assessing any FBT liability.

    We are authorised by the Fringe Benefits Tax Assessment Act 1986 and the Taxation Administration Act 1953 to collect the information requested on this return. We need this information to help us administer those laws. Some of the information we collect will appear on the Australian Business Register. We may make selected information publicly available and may pass some on to other government agencies, including Commonwealth, state, territory and local government agencies authorised by law to receive it.

    We do not consider incomplete or unsigned returns to be lodged.

    Example: A completed form

    This is an example of the return calculations of a completed 2013 FBT return. The figures are from the examples at items 14A, 14B and 20 of this section of the instructions.

    You must show the exact amount of cents on the return – however, you may round down your payments to the nearest multiple of five cents.

    Example of the return calculations of a completed 2013 FBT return

    End of example
    Last modified: 23 Oct 2013QC 27133