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