Commonwealth Numbered Regulations

1992 No. 130 FRINGE BENEFITS TAX REGULATIONS - REG 6

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).