Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 102

102. For the purpose of securing generally the more expeditious collection of
tax, an employer is liable to pay in accordance with this Division-

   (a)  2 instalments of tax in respect of the transitional year of tax; and

   (b)  3 instalments of tax in respect of each standard year of tax.