Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
Schedule 5 Payments of tax by small companies
Income Tax Assessment Act 1936
10 Subsection 221AZK(2) (table row relating to small companies)
Repeal the row, substitute:
|
Small |
less than $8,000 |
15th day of month 18 |
100% of likely tax for current year |
|
15th day of month 21 |
assessed tax for current year, less previous instalment for current year |
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