TAXATION ADMINISTRATION ACT 1953 [ARCHIVE]

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

Special rules for 2000-01 and 2001-02

SECTION 45-170 [Archive]   DUE DATE FOR ANNUAL INSTALMENT  

45-170(1)  
This section applies if you are liable to pay an annual instalment for the 2000-01 or 2001-02 income year.

45-170(2)  
The instalment is due on or before a day that is notified to you in writing by the Commissioner and is at least 30 days after the Commissioner gives you the notice. If that day is earlier than 31 March in that income year, the instalment is due on or before that 31 March.

45-170(3)  
However, in the case of an entity that is an instalment taxpayer for that income year (as defined by subsection 221AZK(1) of the Income Tax Assessment Act 1936 ), the instalment is due on or before the 15th day of the 6th month after the end of that income year.




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