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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