Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 68

68. 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 28 days
after the end of the year or such later date as the Commissioner allows.