Document ID: chunk:federal_register_of_legislation:C2025C00120:section:132a
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 132A
Character Range: 406719–407909

132A  Written evidence not available when return lodged
 (1) 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.
 (2) 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.