Fringe Benefits Tax Assessment Act 1986

PART XI - MISCELLANEOUS  

SECTION 132A   WRITTEN EVIDENCE NOT AVAILABLE WHEN RETURN LODGED  

132A(1)   [Application of section]  

This section applies if:

(a) a provision of this Act requires documentary evidence of an expense to be given to, or obtained by, an employer before the declaration date for an employer for an FBT year; and

(b) at the date of lodgment of the employer's return of the fringe benefits taxable amount for the FBT year:

(i) the employer has not been given, or has not obtained, the documentary evidence;

but:

(ii) the employer has good reason to expect that he or she will be given, or will obtain, that evidence within a reasonable time.

132A(2)   [Evidence not obtained within reasonable time]  

If this section applies:

(a) the employer may complete his or her return as if the documentary evidence had been given to, or obtained by, him or her by the date of lodgment; and

(b) if the evidence is given to, or obtained by, the employer within a reasonable time - this Act applies as if the documentary evidence had been given to, or obtained by, the employer before the declaration date; and

(c) if the evidence is not given to, or obtained by, the employer within a reasonable time - the employer must notify the Commissioner in writing that the evidence has not been obtained.