Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
This section applies if you are liable to pay an annual instalment for the 2002-03 income year or a later income year.
S 45-70(1) note repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 295, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .
If the income year ends on 30 June, the instalment is due on or before the next 21 October. 45-70(3)
If the income year ends on a day other than 30 June, the instalment is due on or before the 21st day of the fourth month after the end of the income year.