Establish AND Maintain Effective FBT Controls
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/government-organisations-and-fbt/fbt-administration-in-government-organisations/establish-and-maintain-effective-fbt-controls
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.