Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 70

    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.