S 74C repealed by No 161 of 2005, s 3 and Sch 2 item 2, applicable to things done on or after 1 January 2006. S 74C formerly read:
SECTION 74C ASSESSMENT WHERE CONFLICTING RULINGS
In this section:
a public ruling; or
a private ruling.
Expressions used in this section have the same meanings as in section
there are rulings of different ways in which the same fringe benefits tax law applies to the same person in relation to the same arrangement; and
apart from this section, because of there being those different ways, there are conflicting requirements under section
, or both, of what the assessment and amount of fringe benefits tax in relation to that person are to be;
the assessment and amount of fringe benefits tax must be what they would be if that law so applied in whichever of those ways would result in the lowest amount of fringe benefits tax.