New Business Tax System (Imputation) Act 2002 (48 of 2002)

Schedule 2   Consequential amendments of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

33   Subsection 995-1(1)

Insert:

PAYG instalment period means:

(a) for a *quarterly payeran *instalment quarter in relation to which a *PAYG instalment is paid; and

(b) for an *annual payeran income year in relation to which a PAYG instalment is paid.