Fringe Benefits Tax Assessment Act 1986
PART XII
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INTERPRETATION
SECTION 144
144
DEEMED PAYMENT
For the purposes of Part III , any conduct by a person that effects or results in a discharge or extinction of an obligation of another person to pay an amount to a third person shall be taken to constitute the payment of the amount by the first-mentioned person.
For the purposes of Part III , any conduct by a person that effects or results in a discharge or extinction of an obligation of another person to pay an amount to a third person shall be taken to constitute the payment of the amount by the first-mentioned person.
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