Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)

Schedule 3   Payment of GST by instalments

Taxation Administration Act 1953

8   Subsection 62(2) (table item 37B)

Repeal the item, substitute:


refusing a request to allow an election to pay GST by instalments to take effect from the start of another tax period

paragraph 162-15(2)(b)