Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 70

                   A return under section 68 or 69 must:

                     (a)  be in the approved form; and

                     (b)  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.