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  • Employee declarations

    An employee declaration is written advice given to you by your employee containing information relating to the fringe benefits they have received. You need to keep employee declarations to apply certain fringe benefit tax (FBT) concessions.

    You can also receive employee declarations electronically. However, the declaration must still be signed by the employee using an electronic signature. Employees can provide employee declarations to you, in the approved format, electronically with their electronic signature if:

    • you consented to the method of electronic signature
    • the electronic declaration is readily accessible and understandable, and convertible into written English, in order to determine your FBT liability.

    See also:

    You must obtain all employee declarations no later than the day on which your FBT return is due to be lodged.

    If you don't have to lodge a return, you must have the employee declaration by 21 May.

    Note: Don't send us the declarations. You are required to retain these as part of your business records.

    See also:

    Last modified: 29 Mar 2019QC 43877