Better practice 4: documentation checklist

Maintaining records that include the documentation set out below will help to ensure that entities are adequately communicating with stakeholders.



Notification forms to advise employees of the FBT and RFBA implications of receiving fringe benefits


Notification forms to advise employees of the method for allocating the taxable value of fringe benefits


FBT details to be included in the employee induction process


Details of arrangements for notifying employees of RFBAs


RFBA notification form(s)


Employee exit form(s)


Details of arrangements for communication FBT information to all relevant work areas with the entity


Contract arrangements with service providers and external advisers


Details of communications with the ATO


    Last modified: 23 Jul 2015QC 18627