Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxSubject to subsection (4), you are liable to pay an instalment for an *instalment quarter in an income year if, at the end of that instalment quarter, you are:
(a) a *quarterly payer who pays 4 instalments annually on the basis of GDP-adjusted notional tax; or
(b) a *quarterly payer who pays on the basis of instalment income.
45-50(2)
Subject to subsection (4), you are liable to pay an instalment for an *instalment quarter that is the third or fourth instalment quarter in an income year if, at the end of that quarter, you are a *quarterly payer who pays 2 instalments annually on the basis of GDP-adjusted notional tax.
45-50(2A)
Subject to subsection (4), you are liable to pay an instalment for an *instalment month if, at the end of that month, you are a *monthly payer.
45-50(3)
Subject to subsection (4), you are liable to pay an instalment for an income year if, at the end of the *starting instalment quarter in that year, you are an *annual payer.
45-50(4)
You are only liable to pay an instalment for an *instalment quarter, an *instalment month or an income year if:
(a) the Commissioner has given you an instalment rate; and
(b) the Commissioner has not withdrawn your instalment rate before the end of that quarter, month or year.
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