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-B - When instalments are due  

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SECTION 45-65  

45-65   MEANING OF INSTALMENT MONTH  

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For an income year (whether it ends on 30 June or not), the following are instalment months :

(a) the month that starts on the first day of the income year;

(b) each subsequent month.

Note:

For the meaning of month , see section 2G of the Acts Interpretation Act 1901 .

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S 45-65 inserted by No 124 of 2013, s 3 and Sch 1 item 9, applicable to starting instalment months that start on or after 1 January 2014. For application and transitional provisions, see note under s 45-138 .

Former s 45-65 repealed by No 73 of 2001.

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