TAXATION ADMINISTRATION ACT 1953 (ARCHIVE)
SECTION 45-170 (Archive) DUE DATE FOR ANNUAL INSTALMENT 45-170(1)
This section applies if you are liable to pay an annual instalment for the 2000-01 or 2001-02 income year.
45-170(2)
The instalment is due on or before a day that is notified to you in writing by the Commissioner and is at least 30 days after the Commissioner gives you the notice. If that day is earlier than 31 March in that income year, the instalment is due on or before that 31 March.
45-170(3)
However, in the case of an entity that is an instalment taxpayer for that income year (as defined by subsection 221AZK(1) of the Income Tax Assessment Act 1936 ), the instalment is due on or before the 15th day of the 6th month after the end of that income year.
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