A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 3
8 Subsection 995-1(1)
Insert:
annual payer means an entity that has become an annual payer under section 45-140 in Schedule 1 to the Taxation Administration Act 1953, and has not since ceased to be an annual payer under section 45-150, 45-155 or 45-180 in that Schedule.
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