Fringe Benefits Tax Assessment Act 1986
(a) a provision of this Act requires documentary evidence of an expense to be given to, or obtained by, an employer before the declaration date for an employer for an FBT year; and
(b) at the date of lodgment of the employer's return of the fringe benefits taxable amount for the FBT year:
(i) the employer has not been given, or has not obtained, the documentary evidence;
132A(2) [Evidence not obtained within reasonable time]
(ii) the employer has good reason to expect that he or she will be given, or will obtain, that evidence within a reasonable time.
(a) the employer may complete his or her return as if the documentary evidence had been given to, or obtained by, him or her by the date of lodgment; and
(b) if the evidence is given to, or obtained by, the employer within a reasonable time - this Act applies as if the documentary evidence had been given to, or obtained by, the employer before the declaration date; and
(c) if the evidence is not given to, or obtained by, the employer within a reasonable time - the employer must notify the Commissioner in writing that the evidence has not been obtained.
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