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

Entities should introduce better practices for the preparation and review of their FBT return and associated processes to help ensure the FBT return is complete, accurate and lodged on time. The effectiveness of these practices relies on systems and controls being developed in line with the better practices outlined in the section titled Better practice 2: establish and maintain an effective FBT control environment.

    Last modified: 23 Jul 2015QC 18627