FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART V - RETURNS AND ASSESSMENTS  

Division 1 - Returns  

SECTION 70   70   KEEPING RECORDS OF INDIRECT TAX TRANSACTIONS  


A return under section 68 or 69 must:


(a) be in the approved form; and


(b) specify:


(i) the fringe benefits taxable amount of the employer of the year of tax concerned; and

(ii) the amount of tax payable on that amount.



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