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-Q - General rules for consolidated groups  

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Subdiv 45-Q inserted by No 68 of 2002.

Usual operation of this Part for consolidated group members

SECTION 45-715   WHEN INSTALMENTS ARE DUE - MODIFICATION OF SECTION 45-61  

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45-715(1)    
If:

(a) the *head company of a *consolidated group is liable to pay an instalment for an *instalment quarter; and

(b) this Subdivision applies to the head company during that quarter;

then, despite subsection 45-61(2) , the instalment is due on or before the 21st day of the month after the end of that quarter whether or not the head company is a *deferred BAS payer on that day.

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S 45-715(1) renumbered from s 45-715 by No 124 of 2013, s 3 and Sch 1 item 28, by inserting " (1) " before " If " , applicable to starting instalment months that start on or after 1 January 2014. For application and transitional provisions, see note under s 45-138 .

S 45-715 inserted by No 68 of 2002.

45-715(2)    

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Subsection (3) applies if section 45-703 applies to the *head company of the *consolidated group (because it is a *monthly payer).

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S 45-715(2) inserted by No 124 of 2013, s 3 and Sch 1 item 29, applicable to starting instalment months that start on or after 1 January 2014. For application and transitional provisions, see note under s 45-138 .

45-715(3)    

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Treat the reference in subsection (1) to subsection 45-61(2) as instead being a reference to subsection 45-67(2) .

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S 45-715(3) inserted by No 124 of 2013, s 3 and Sch 1 item 29, applicable to starting instalment months that start on or after 1 January 2014. For application and transitional provisions, see note under s 45-138 .

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