Fringe Benefits Tax Assessment Act 1986

SECTION 74C ASSESSMENT WHERE CONFLICTING RULINGS  
74C(1)
In this section:

"ruling"
means:

(a) a public ruling; or

(b) a private ruling.

74C(2)
Expressions used in this section have the same meanings as in section 74A or 74B .

74C(3)
If:

(a) there are rulings of different ways in which the same fringe benefits tax law applies to the same person in relation to the same arrangement; and

(b) apart from this section, because of there being those different ways, there are conflicting requirements under section 74A or 74B , or both, of what the assessment and amount of fringe benefits tax in relation to that person are to be;

the assessment and amount of fringe benefits tax must be what they would be if that law so applied in whichever of those ways would result in the lowest amount of fringe benefits tax.