Show download pdf controls
  • Better practice 5: documentation checklist

    Maintaining records that include the documentation set out below will help an entity to maintain an adequate audit trail to support its approach to preparing and reviewing its FBT return and supporting processes.



    FBT working papers


    Preparer certification(s)


    Reviewer certification(s)


    Documented outcomes from the general ledger codes review


    Mid-year and quarterly data integrity reviews and interim FBT returns


    Pre-lodgment review documentation


    Post-lodgment review documentation


    Issues log and details of remedial action taken


    Independent review documentation


    Details of arrangements for notifying employees of amended RFBAs (if required)


      Last modified: 23 Jul 2015QC 18627