FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART V - RETURNS AND ASSESSMENTS  

Division 2 - Assessments  

SECTION 73   73   DEFAULT ASSESSMENTS  
Where:


(a) an employer has not furnished a return in respect of a year of tax; and


(b) the Commissioner is of the opinion that the employer is liable to pay tax in respect of that year;

the Commissioner may, whether during that year or after the end of that year, make an assessment of:


(c) the fringe benefits taxable amount of the employer of the year of tax; and


(d) the amount of tax payable on that fringe benefits taxable amount.




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