Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS  

Division 45 - Instalment payments  

Subdivision 45-N - How this Part applies to the trustee of a trust  

Trustees to whom this Part applies

SECTION 45-468  

45-468   MULTI-RATE TRUSTEE MAY PAY QUARTERLY INSTALMENTS  

Subdivision 45-D (about quarterly payers) applies to you in the same way as it applies to an individual.

Note:

This means that a multi-rate trustee may pay instalments on the basis of GDP-adjusted notional tax if the trustee otherwise satisfies the relevant test that applies to an individual.