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-B - When instalments are due  

SECTION 45-70   WHEN ANNUAL INSTALMENTS ARE DUE  

45-70(1)    
This section applies if you are liable to pay an annual instalment for the 2002-03 income year or a later income year.

45-70(2)    
If the income year ends on 30 June, the instalment is due on or before the next 21 October.

45-70(3)    
If the income year ends on a day other than 30 June, the instalment is due on or before the 21st day of the fourth month after the end of the income year.