Document ID: chunk:federal_register_of_legislation:C2025C00120:section:78a:p1
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 78A (pt 1/3)
Character Range: 361253–364142

78A  Objections
  An employer who is dissatisfied with an assessment may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953.

Fringe Benefits Tax Assessment Act 1986

No. 39, 1986

Compilation No. 95

Compilation date: 15 February 2025

                Includes amendments: Act No. 8, 2025

This compilation is in 2 volumes

Volume 1: sections 1–78A
Volume 2: sections 90–167
 Schedule
 Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Fringe Benefits Tax Assessment Act 1986 that shows the text of the law as amended and in force on 15 February 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part VII—Collection and recovery of tax
Division 1—General
90 When tax payable
93 Unpaid tax
100 Person in receipt or control of money of non‑resident
Division 2—Collection by instalments
Subdivision A—General
101 Interpretation
102 Liability to pay instalments of tax
103 When instalment of tax payable
104 Notice of the amount of an instalment
105 Credit for instalments payable
Subdivision C—Working out the amount of instalments
109 Interpretation
110 Notional tax amount
111 Amount of instalment of tax
112 Estimated tax
112A Credit in certain cases where amount of instalment is nil
112B Liability to GIC on shortfall in quarterly instalment worked out on the basis of estimated tax
113 Notice of alteration of