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 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 13 - Alienated personal services payments  

SECTION 13-20   TIME FOR PAYMENTS TO COMMISSIONER FOR ALIENATED PERSONAL SERVICES PAYMENTS MADE DURING 2000-01  

13-20(1)    
Subject to subsection (2), if:

(a) a *personal services entity must, under section 13-5 , pay an amount for *alienated personal services payments it received during a particular *PAYG payment period; and

(b) the period ends in a *quarter in the *financial year starting on 1 July 2000;

the payment must be paid to the Commissioner by the end of the 21st day after the end of the quarter.

13-20(2)    

If:

(a) the *personal services entity is a *deferred BAS payer on the 21st day after the end of the *quarter; and

(b) the quarter ends on 31st March or 30th June of 2001;

the payment must be paid to the Commissioner by the end of the 28th day after the end of that quarter.