Fringe Benefits Tax Assessment Act 1986

PART VII - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments  

Subdivision A - 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.