https://www.taxtmi.com/article/detailed?id=650 Fringe Benefit Tax was abolished by the later Finance Act with retrospective effect to the start of the financial year and the earlier Finance Act was repealed; taxpayers who paid advance FBT instalments before the later Act became law may claim refunds or adjustments under the tax refund provisions, using Form 30 where assessment-year procedures do not apply, while entitlement to interest on such refunds is contested between arguments based on ordinary refund law and those treating payments as made under mistake of law. en-us Mon, 25 Jan 2010 00:45:27 +0530 Wed, 27 Jan 2010 11:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=650 Fringe Benefit Tax was abolished by the later Finance Act with retrospective effect to the start of the financial year and the earlier Finance Act was repealed; taxpayers who paid advance FBT instalments before the later Act became law may claim refunds or adjustments under the tax refund provisions, using Form 30 where assessment-year procedures do not apply, while entitlement to interest on such refunds is contested between arguments based on ordinary refund law and those treating payments as made under mistake of law. Articles Income Tax Mon, 25 Jan 2010 00:45:27 +0530 https://www.taxtmi.com/article/detailed?id=650