Fringe Benefits Tax Assessment Act 1986

S 90 amended by No 2 of 2015, s 3 and Sch 2 items 78 - 80, by omitting " (1) " from s 90(1), repealing s 90(2) (not including the note) and omitting " and additional tax " after " recovery of tax " from the note in s 90(2), effective 25 February 2015. For savings provisions, see note under Part VIII heading. S 90 formerly read:

SECTION 90 WHEN TAX PAYABLE  
90(1)
Subject to this Part, tax assessed in respect of a year of tax becomes due and payable, or shall be deemed to have become due and payable, as the case requires, on 21 May in the next year of tax.

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History

S 90(1) amended by No 178 of 1999.

90(2)
Subject to this Part, additional tax under Part VIII is due and payable on the date specified in the notice of assessment of the additional tax as the date on which the additional tax is due and payable.

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 .

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History

S 90(2) amended by No 179 of 1999.