Commonwealth Numbered Regulations
[Index]
[Table]
[Search]
[Search this Regulation]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
1992 No. 130 FRINGE BENEFITS TAX REGULATIONS - REG 6
Documents accompanying returns to be identified
6. (1) A document accompanying a return furnished to the Commissioner must:
(a) bear an endorsement:
(i) to the effect that it accompanies the return; and
(ii) that identifies the return; and
(b) be signed by the employer furnishing the return.
(2) It is an offence, punishable on conviction by a fine not exceeding $500,
for an employer to furnish to the Commissioner a return that is accompanied by
a document that does not comply with subregulation (1).
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback