Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 10A - Car parking fringe benefits  

Subdivision D - 12 week record keeping method  

SECTION 39GH   39GH   FRAUDULENT 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.