Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 1   Monthly PAYG instalments

Part 3   Application and transitional provisions

46   Delayed application to non-corporate tax entities

Despite subsection 45-138(1) in Schedule 1 to the Taxation Administration Act 1953, an entity cannot be a monthly payer at a time if:

(a) the entity is not a corporate tax entity at the time; and

(b) the time is before 1 January 2016.