Section Sch50-“ 46E — Income Tax Act 2007: FBT returns: information for calculations

“ 46E FBT returns: information for calculations “ (1) This section applies for the purposes of sections RD 58(2), RD 60(4), and RD 61(4) of the Income Tax Act 2007 when an employer asks the Commissioner to replace the FBT liability determined under a set rate with a calculated amount. “ (2) The employer must provide the information within 2 months after notifying the Commissioner that an assessment for the final quarter or year has been made. “ Compare: 2004 No 35 s ND 1(6) ” .