A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 16   PAYG instalments consequential amendments

Income Tax Assessment Act 1936

12   After subparagraph 170AA(4)(a)(ib)

Insert:

(ic) if subsection (1) or (1A) applies and the taxpayer is a full self-assessment taxpayer - the day on which tax became due and payable under the first assessment in respect of income of the taxpayer of the year of income;