INTRODUCTION AND CORE PROVISIONS
How to work out when to pay your income tax
Guide to Division 5
What this Division is about
If your assessed income tax liability exceeds the credits available to you under the PAYG system, this Division explains
you must pay the excess to the Commissioner.
If your assessment is amended so that you must pay income tax, or pay more income tax than under the previous assessment, this Division explains:
you must pay the additional tax; and
any associated interest charges must be paid.
For provisions about the collection and recovery of income tax and other tax-related liabilities, see Part
Taxation Administration Act 1953