Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

Pt 2-10 applies to the 2000/2001 income year and later income years. If the Commissioner gives an entity an instalment rate before the start of the 2000/2001 income year, s 45-50 applies as if the rate had been given on the first day of that income year.

Subdiv 45-N inserted by No 44 of 2000.

S 45-473(1) amended by No 81 of 2016, s 3 and Sch 10 item 88, by omitting " (1) " before " When the " , effective 1 January 2017 and applicable to documents (however described) that the Commissioner gives on or after 1 July 2017 under taxation laws.

S 45-473(2) repealed by No 81 of 2016, s 3 and Sch 10 item 89, effective 1 January 2017 and applicable to documents (however described) that the Commissioner gives on or after 1 July 2017 under taxation laws. S 45-473(2) formerly read:

45-473(2)
The Commissioner may incorporate notice of the instalment rate and the amount of your *notional tax in notice of your assessment.

S 45-473 inserted by No 44 of 2000.