FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART VII - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments  

Subdivision A - General  

SECTION 101   INTERPRETATION  

101(1)   [ " tax " includes instalment]  

In sections 93 , 100 and 129 , but not in any other section of this Act, " tax " includes an instalment of tax payable under this Division.

101(2)   [ " tax " includes additional tax]  

In sections 100 and 129 , but not in any other section of this Act, " tax " includes additional tax payable under subsection 112(4) .

101(3)   [ Ascertainment not an assessment]  

The ascertainment of the notional tax amount, or the amount of any instalment of tax, in accordance with this Division shall not be deemed to be an assessment within the meaning of any of the provisions of this Act.

101(4)  


(Repealed by No 91 of 2000)



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