Taxation Laws Amendment Act (No. 1) 1995 (120 of 1995)

Schedule 1   VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 10   PAYMENT OF INSTALMENTS BY COMPANIES ETC.

75   After subparagraph 170AA(4)(a)(ia)

Insert:

"(ib) if subsection (1) or (1A) applies and the taxpayer is an instalment taxpayer within the meaning of Division 1C of Part VI-the day specified in Table 1 in subsection 221AZK(2) as the day on which the final instalment for the relevant year of income was required to be paid by taxpayers of the same classification as the taxpayer (whether or not the taxpayer is required to pay such an instalment); or".