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

3   After subsection 45-5(2) in Schedule 1

Insert:

(2A) Alternatively:

(a) you may be required to pay instalments after the end of each *instalment month worked out on the basis of your instalment income for that month; or

(b) you may be able to choose to pay an annual instalment for the income year.