FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART X - STATUTORY EVIDENTIARY DOCUMENTS  

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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