INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART VI
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COLLECTION AND RECOVERY OF TAX
Division 1C
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Payment of instalments by companies and certain trustees
An instalment taxpayer group consists of:
(a) an instalment taxpayer that:
(b) each instalment taxpayer that the first-mentioned taxpayer controls.
Subdivision BA
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Instalment taxpayer groups
SECTION 221AZMB
221AZMB
INSTALMENT TAXPAYER GROUPS
An instalment taxpayer group consists of:
(a) an instalment taxpayer that:
(i) controls at least one other instalment taxpayer; but
(ii) is itself controlled by no other instalment taxpayer; and
(b) each instalment taxpayer that the first-mentioned taxpayer controls.
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