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-S - MEC groups  

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Subdiv 45-S inserted by No 16 of 2003.

Extended operation of Subdivision 45-Q

SECTION 45-917  

45-917   ASSUMPTION FOR APPLYING SECTION 45-710 (SINGLE ENTITY RULE)  

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In applying section 45-710 to members of a *MEC group at a particular time, the company that is the *provisional head company of the group at that time must be assumed to be the *head company of the group at all times during the period:

(a) throughout which the group is in existence; and

(b) that is all or a part of the income year of the company that includes that particular time.

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S 45-917 inserted by No 16 of 2003.

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