FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XIA - RECORD KEEPING EXEMPTION  

Division 3 - Consequences if conditions in Division 2 are satisfied  

SECTION 135F   135F   KEEPING RECORDS FOR 5 YEARS AFTER THEY ARE LAST RELIED ON  


The period in paragraph 132(1)(b) for retaining records relating to the employer's liability under this Act in respect of the employer's most recent base year is extended (or further extended) to 5 years after the end of the current year (if the period is not already that long).



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