Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 70

70. A return under section 68 or 69 shall-

   (a)  be in the form provided or authorised by the Commissioner for the
        purposes of that section;

   (b)  be furnished in accordance with the regulations;

   (c)  be signed by or on behalf of the person furnishing the return;

   (d)  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; and

   (e)  contain such other information as is required for the due completion
        of the form of return.