Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 108

108. Where an employer is liable to pay an instalment of tax in respect of the
transitional year of tax, the employer shall, not later than the date on which
the instalment is due and payable or such later date as the Commissioner
allows, furnish to the Commissioner, in accordance with a form approved by the
Commissioner, such information relating to the basis of calculation of that
instalment as is required by the form.