Payment of fringe benefit tax.
115WI. Notwithstanding that the regular
assessment in respect of any fringe benefits is to be made in a later
assessment year, the tax on such fringe benefits shall be payable in advance
during any financial year, in accordance with the provisions of section 115WJ, in respect of the fringe benefits
which would be chargeable to tax for the assessment year immediately following
that financial year, such fringe benefits being hereafter in this Chapter
referred to as the current fringe benefits.