A New Tax System (Pay As You Go) Act 1999 (178 of 1999)

Schedule 3  

8   Subsection 995-1(1)

Insert:

annual payer means an entity that has become an annual payer under section 45-140 in Schedule 1 to the Taxation Administration Act 1953, and has not since ceased to be an annual payer under section 45-150, 45-155 or 45-180 in that Schedule.