Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 1 Monthly PAYG instalments
Part 1 Main amendments
Taxation Administration Act 1953
3 After subsection 45-5(2) in Schedule 1
Insert:
(2A) Alternatively:
(a) you may be required to pay instalments after the end of each *instalment month worked out on the basis of your instalment income for that month; or
(b) you may be able to choose to pay an annual instalment for the income year.
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