Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 101

101. (1) In sections 92, 93, 94, 95, 100, 129, 130 and 131, but not in any
other section of this Act, "tax" includes an instalment of tax payable under
this Division.

(2) In sections 94, 95, 100, 129, 130 and 131, but not in any other section of
this Act, "tax" includes additional tax payable under sub-section 112 (4).

(3) 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.

(4) All amounts of instalments of tax shall be calculated to the nearest
dollar.