Which of the Following Is Not an Obligation of Either

Which of the following is not an obligation of either the employer or employee in terms of the reporting and payment obligations of any fringe benefits tax liability?

A) An employee will have a reportable fringe benefit amount if the total taxable value of the fringe benefits provided to the employee by an employer during the FBT exceeds $2000 and would then to show this amount in their tax return
B) An employee will have a reportable fringe benefit amount if the total taxable value of the fringe benefits provided to the employee by an employer during the FBT exceeds $2000 but would not need to show this amount in their tax return
C) An employee will not have a reportable fringe benefit amount if the total taxable value of the fringe benefits provided to the employee by an employer during the FBT does not exceed $2000 and so then would not need to show this amount in their tax return
D) Employers who have provided fringe benefits to their employees and had a fringe benefit taxable amount for the FBT year are required to lodge annual FBT returns