Fringe Benefits Tax Assessment Act 1986
PART III
-
FRINGE BENEFITS
Division 14A
-
Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes
SECTION 65CB
65CB
AMENDMENT OF ASSESSMENTS
Nothing in section 74 prevents the amendment at any time of an assessment for the purposes of giving effect to this Division.
[ CCH Note: Modification Declaration FRLI No F2021L00261 ( Bankruptcy Regulations 2021 : FRLI No F2021L00261, registered on 19 March 2021 and effective from 1 April 2021.)
Divisions 14, 14A and 14B of Part III of the Act are modified by repealing the Divisions.]
View history note
Hide history noteNothing in section 74 prevents the amendment at any time of an assessment for the purposes of giving effect to this Division.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.