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Fringe Benefits Tax Assessment Act 1986
70Keeping records of indirect tax transactions
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#### 70 Keeping records of indirect tax transactions
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.