FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART VII - COLLECTION AND RECOVERY OF TAX  

Division 1 - General  

SECTION 90   90   WHEN TAX PAYABLE  


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.
Note:

For provisions about collection and recovery of tax, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .




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