INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1C - Payment of instalments by companies and certain trustees  

Subdivision BA - 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.