A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 2   Collection and recovery rules

Part 2   Consequential amendment of Acts

Fringe Benefits Tax Assessment Act 1986

9   At the end of subsection 90(2)

Add:

Note: For provisions about collection and recovery of tax and additional tax, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.