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
6 After subsection 45-50(2) in Schedule 1
Insert:
(2A) Subject to subsection (4), you are liable to pay an instalment for an *instalment month if, at the end of that month, you are a *monthly payer.
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