Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 71

71. (1) A person who charges directly or indirectly any fee for preparing or
assisting in the preparation of a return under this Act shall sign a
certificate in the prescribed form to be endorsed on or annexed to the return
setting out such information as to the sources available for the compilation
of the return as is prescribed.
Penalty: $1,000.

(2) The agent's certificate shall, for the purposes of this Act, be deemed to
be duly signed, in the case of a partnership, or a company, that is registered
as a tax agent under Part VIIA of the Income Tax Assessment Act  1936 , if,
and only if, it is signed in the name of the partnership or company, as the
case requires, by a person who is registered as a nominee of that partnership
or company for the purposes of that Part, and that person's name is also
appended.

(3) An employer who does not furnish with his or her return an agent's
certificate shall furnish information to the Commissioner in the prescribed
form, endorsed on or annexed to the return, setting out such particulars as to
the sources available for the compilation of the return as are prescribed.