Fringe Benefits Tax Assessment Act 1986
PART X
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STATUTORY EVIDENTIARY DOCUMENTS
If a provision requires a business use percentage or an estimate of the number of business kilometres to be specified, it must be specified in writing on or before the declaration date for the FBT year.
SECTION 123A
123A
WHEN BUSINESS USE PERCENTAGE AND ESTIMATE OF BUSINESS KILOMETRES MUST BE SPECIFIED
If a provision requires a business use percentage or an estimate of the number of business kilometres to be specified, it must be specified in writing on or before the declaration date for the FBT year.
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