Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 91

91. (1) Where the Commissioner has reason to believe that a person liable to
pay tax may leave Australia before the date on which the tax would, but for
this section, be due and payable, the tax is due and payable on such date as
the Commissioner notifies to that person.

(2) In sub-section (1), "tax" includes additional tax under Part VIII.