Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 104

104. Where-

   (a)  an employer has paid an amount in respect of an instalment of tax in
        respect of a year of tax; and

   (b)  an assessment has been made of the amount of tax payable by the
        employer in respect of that year of tax, the Commissioner shall credit
        the amount so paid in payment successively of-

   (c)  any tax payable by the employer in respect of that year of tax whether
        or not that tax is due for payment; and

   (d)  any other liability of the employer to the Commonwealth, and shall
        refund to the employer so much of the amount as is not so credited.