Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 1 Monthly PAYG instalments
Part 3 Application and transitional provisions
46 Delayed application to non-corporate tax entities
Despite subsection 45-138(1) in Schedule 1 to the Taxation Administration Act 1953, an entity cannot be a monthly payer at a time if:
(a) the entity is not a corporate tax entity at the time; and
(b) the time is before 1 January 2016.
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