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 45-70   WHEN ANNUAL INSTALMENTS ARE DUE  

45-70(1)  
This section applies if you are liable to pay an annual instalment for the 2002-03 income year or a later income year.

45-70(2)  
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.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.