A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 16 PAYG instalments consequential amendments
Income Tax Assessment Act 1936
15 At the end of section 221AZJA
Add:
(2) If a taxpayer is not liable to pay instalments under this Division because of subsection (1), the taxpayer is no longer to be regarded as an instalment taxpayer within the meaning of this Division for the purposes of:
(a) a provision of this Act apart from this Division; and
(b) a provision of any other Act.
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