Taxation Administration Act 1953

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

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History

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 45-15   LIABILITY FOR INSTALMENTS  

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45-15(1)    
The Commissioner may give you an instalment rate from time to time, by giving you written notice of the rate.

45-15(2)    
You are liable to pay instalments under this Division if the Commissioner has given you an instalment rate.

Note 1:

The instalment rate that the Commissioner gives you is worked out under section 45-320 or 45-775 .

Note 2:

If your assessable income has always consisted wholly of withholding payments (other than non-quotation withholding payments), the Commissioner will not give you an instalment rate.

Note 3:

Work out the amount of your instalments under Subdivision 45-C .

Note 4:

If the Commissioner withdraws the rate under section 45-90 , you are not liable to pay further instalments.

Note 5:

For provisions about collection and recovery of amounts you are liable to pay under this Part, see Part 4-15 .

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S 45-15 amended by No 68 of 2002 and No 44 of 2000.

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