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-R

SECTION 45-930   MODIFICATIONS OF SECTIONS 45-865 AND 45-870 AND A RELATED PROVISION  

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45-930(1)    
In applying sections 45-865 and 45-870 , and subsection 45-30(4) (which is related to section 45-865 ), to members of a *MEC group, those provisions have effect as if:

(a) a reference in those provisions to a *consolidated group were a reference to a *MEC group; and

(b) a reference in those provisions to a MEC group were a reference to a consolidated group.

Note:

This means a reference in those provisions to the head company of a consolidated group has effect as if it were a reference to the head company of a MEC group. Similarly, a reference in those provisions to a subsidiary member of a consolidated group has effect as if it were a reference to a subsidiary member of a MEC group.

45-930(2)    
However, the modifications in subsection (1) do not apply to subsection 45-865(4) and the note at the end of section 45-865 .

Note:

This means subsection 45-865(4) and the note apply to members of a MEC group without any modifications.

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S 45-930 inserted by No 16 of 2003.

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