Fringe Benefits Tax Assessment Act 1986
PART VII
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COLLECTION AND RECOVERY OF TAX
Division 2
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Collection by instalments
Subdivision A
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General
SECTION 102
102
LIABILITY TO PAY INSTALMENTS OF TAX
For the purpose of securing generally the more expeditious collection of tax, an employer is liable to pay, in accordance with this Division, 4 instalments of tax in respect of each year of tax.
For the purpose of securing generally the more expeditious collection of tax, an employer is liable to pay, in accordance with this Division, 4 instalments of tax in respect of each year of tax.
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