FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 144 Deemed payment
FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 144
Deemed payment For the purposes of Part III, any conduct by a person
that effects or results in a discharge or extinction of an obligation of
another person to pay an amount to a third person shall be taken to constitute
the payment of the amount by the first - mentioned person.