Treasury Laws Amendment (2020 Measures No. 3) Act 2020 (61 of 2020)
Schedule 5 Reduction in 2020-21 PAYG instalments
Part 1 Amendments
Taxation Administration Act 1953
2 Application
(1) The amendment made by item 1 of this Part applies for the purposes of working out the amount of an instalment for an instalment quarter starting on or after the start date.
(2) In this item:
start date means:
(a) unless paragraph (b) applies - 1 July 2020; or
(b) if the Treasury Laws Amendment (2020 Measures No. 3) Act 2020 receives the Royal Assent on or after 21 August 2020 - 1 October 2020.
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