Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The substantiation rules do not apply in relation to a benefit if the nature and quality of evidence that a person has satisfies the Commissioner that the taxable value of the benefit is not greater than the amount specified in the taxpayer's return for the FBT year as the taxable value of that benefit.
(3) The Commissioner may only make a decision under subsection (1):
(a) in the course of reviewing on the Commissioner's own motion the affairs of the employer; or
(b) in considering an objection against the assessment of the employer of the year of tax; or
(c) in considering whether to make an amendment of the assessment of the employer of the year of tax in response to a request made by the employer before the commencement of this section.
(4) This section does not apply to a declaration made for the purposes of this Act.
(6) This section applies to a benefit provided before, at or after the commencement of this section.