Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

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Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

PART 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS  

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Pt 2-10 applies to the 2000/2001 income year and later income years. If the Commissioner gives an entity an instalment rate before the start of the 2000/2001 income year, s 45-50 applies as if the rate had been given on the first day of that income year.

Division 45 - Instalment payments  

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Subdivision 45-A - Basic rules  

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SECTION 45-10  

45-10   APPLICATION OF PART  

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This Part applies to individuals, companies, and the entities listed in items 4 to 10, and 12 and 13, of the table in section 9-1 of the Income Tax Assessment Act 1997 (which lists the entities that must pay income tax).

Note 1:

Section 45-450 provides for how this Part applies to a trustee covered by any of items 4 to 8, and 12 and 13, of the table in section 9-1 of the Income Tax Assessment Act 1997 . In most respects, the trust is treated like a company.

Note 2:

This Part also applies to a trustee covered by item 11 of the table in section 9-1 of the Income Tax Assessment Act 1997 , but only to the extent set out in section 45-455 , and the rest of Subdivision 45-N , in this Schedule.

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S 45-10 amended by No 14 of 2009, s 3 and Sch 4 items 40 to 42, by substituting " items 4 to 10, and 12 and 13 " for " items 3 and 4, and 6 to 12 " , " items 4 to 8, and 12 and 13, " for " items 6 to 12 " in note 1 and " item 11 " for " item 5 " in note 2, applicable to assessments for the 2007-08 income year and later income years.

S 45-10 amended by No 44 of 2000.

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