Commonwealth Numbered Acts

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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 92

Extension of time and payment by instalments
92. (1) The Commissioner may, in such circumstances as the Commissioner thinks
fit, extend the time for payment of an amount of tax for such period or
periods as the Commissioner determines, and, where the Commissioner does so,
the tax shall be due and payable accordingly.

(2) The Commissioner may, in such circumstances as the Commissioner thinks
fit, permit the payment of an amount of tax to be made by instalments in such
amounts and at such times as the Commissioner determines, and, subject to
sub-section (3), each instalment is due and payable at the time so determined
in relation to that instalment.

(3) If the Commissioner permits the payment of an amount of tax to be made by
instalments and an instalment of an amount of tax is not paid on or before the
time for the due payment of the instalment, the whole of the amount
outstanding becomes due and payable at that time.

(4) In this section, "tax" includes additional tax under Part VIII. 


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