New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)
Schedule 4 Amendments about Pay as you go (PAYG) instalments
Part 2 Consequential amendments
Taxation Administration Act 1953
8 At the end of subsection 45-140(1) in Schedule 1
Add:
Note: You cannot choose to be an annual payer while you are the head company of a consolidated group to which Subdivision 45-Q applies: see section 45-720.
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