Fringe Benefits Tax Assessment Act 1986

PART V - RETURNS AND ASSESSMENTS  

Division 1 - Returns  

SECTION 68   68   ANNUAL RETURNS  


Where there is a fringe benefits taxable amount of an employer of a year of tax, the employer shall, unless the employer has furnished a return or returns under section 69 in relation to the fringe benefits taxable amount of the year of tax, furnish to the Commissioner a return not later than 21 May in the next year of tax or such later date as the Commissioner allows.

 

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