Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 83

83. (1) Upon a reference under this Part to a Board of Review, the Board shall
give a decision in writing and may confirm, reduce, increase or vary the
assessment.

(2) Upon the request of the Commissioner or the employer, made at the hearing,
a Board of Review, when giving its decision, shall state in writing its
findings of fact and its reasons in law for the decision.