Taxation Law: Partnership Net Income and Fringe Benefits Tax

This document discusses the computation of partnership net income and the liability of employers for fringe benefits tax under the FBTAA 1986. It covers the rules and applications of sections 90, 995-1, 6-5, 8-1, and 25-10 of the ITAA 1997 and sections 20, 23, 25, and 27 of the FBTAA 1986.