New Business Tax System (Imputation) Act 2002 (48 of 2002)
Schedule 2 Consequential amendments of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
33 Subsection 995-1(1)
Insert:
PAYG instalment period means:
(a) for a *quarterly payeran *instalment quarter in relation to which a *PAYG instalment is paid; and
(b) for an *annual payeran income year in relation to which a PAYG instalment is paid.
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