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 45-75  

45-75   INSTALMENTS RECOVERABLE IN SAME WAY AS INCOME TAX  

Instalments are to be treated as income tax for the purposes of sections 254 and 255 of the Income Tax Assessment Act 1936 .