FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 9A - Meal entertainment  

Subdivision C - 12 week register method  

SECTION 37CF   37CF   FALSE OR MISLEADING ENTRIES INVALIDATE REGISTER  

For the purposes of this Act, a register is not valid if the register contains an entry that is false or misleading in a material particular.