A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 3
51 Subsection 995-1(1)
Insert:
quarterly payer who pays on the basis of GDP-adjusted notional tax means an individual who has become such a payer under section 45-125 in Schedule 1 to the Taxation Administration Act 1953, and has not since ceased to be one under section 45-130 or 45-135 in that Schedule.
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