Other FBT related budget announcements
Nomination or revocation of eligible state or territory bodies
States and Territories who want to nominate an eligible State or Territory body as an employer, or vary, or revoke a previous nomination from April 2013 must make the nomination, variation or revocation by 21 May 2013.
The form to be used when nominating an eligible state or territory body as an employer for FBT purposes or for varying, or revoking a nomination is available from the government home page of www.ato.gov.au together with instructions for completing the form and the associated requirements.
Reminders if making a nomination:
To nominate an eligible body as an employer for the first time for the year beginning 1 April 2013 the nomination must be made by 21 May 2013.
Nominations must be made on the approved form.
Each body being nominated should have been registered for FBT from 1 April 2013.
The prior year FBT return for the previous employer should be lodged. If this is the last return being lodged by the body it must answer No at question 12.
Consider if an agreement under section 135X of the FBTAA is required.