Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-10
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PAY AS YOU GO (PAYG) INSTALMENTS
Division 45
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Instalment payments
Subdivision 45-A
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Basic rules
SECTION 45-10
45-10
APPLICATION OF PART
This Part applies to individuals, companies, and the entities listed in items 4 to 10, and 12 and 13, of the table in section 9-1 of the Income Tax Assessment Act 1997 (which lists the entities that must pay income tax).
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxThis Part applies to individuals, companies, and the entities listed in items 4 to 10, and 12 and 13, of the table in section 9-1 of the Income Tax Assessment Act 1997 (which lists the entities that must pay income tax).
Note 1:
Section 45-450 provides for how this Part applies to a trustee covered by any of items 4 to 8, and 12 and 13, of the table in section 9-1 of the Income Tax Assessment Act 1997 . In most respects, the trust is treated like a company.
Note 2:
This Part also applies to a trustee covered by item 11 of the table in section 9-1 of the Income Tax Assessment Act 1997 , but only to the extent set out in section 45-455 , and the rest of Subdivision 45-N , in this Schedule.
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