Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS  

Division 45 - Instalment payments  

Subdivision 45-B - When instalments are due  

SECTION 45-65  

45-65   MEANING OF INSTALMENT MONTH  

For an income year (whether it ends on 30 June or not), the following are instalment months :

(a) the month that starts on the first day of the income year;

(b) each subsequent month.

Note:

For the meaning of month , see section 2G of the Acts Interpretation Act 1901 .