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

Schedule 1   Monthly PAYG instalments

Part 1   Main amendments

Taxation Administration Act 1953

1   Section 45-1 in Schedule 1

Omit:

Generally, instalments are payable for each quarter of your income year.

substitute:

Generally, instalments are payable for each quarter of your income year. Alternatively, instalments could be payable monthly or annually.