Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 1   Monthly PAYG instalments

Part 3   Application and transitional provisions

49   Deadline for TOFA BAII calculation notice

(1) Subitem (2) applies if an entity must give the Commissioner a notice under subsection 45-138(7) in Schedule 1 to the Taxation Administration Act 1953 in respect of an income year because its MPR test day for that income year is treated under item 48 as being a particular day (the additional MPR test day ).

(2) Despite subsection 45-138(7) in Schedule 1 to the Taxation Administration Act 1953, the entity must give the notice before the 1 January that follows the additional MPR test day.


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