Commonwealth Numbered Regulations

1992 No. 130 FRINGE BENEFITS TAX REGULATIONS - REG 7

7. (1) The Commissioner may authorise an officer to make on a return any mark
that the Commissioner approves.

(2) A mark, figure or annotation on a return must be made in ink of a
different colour from that used in the return .

(3) It is an offence, punishable on conviction by a fine not exceeding $500,
for a person to make a mark, otherwise than in accordance with this
regulation, on a return that has been furnished to the Commissioner.