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-A - Basic rules  

SECTION 45-10   45-10   APPLICATION OF PART  


This Part applies to individuals, companies, and the entities listed in items 4 to 10, and 12 and 13, of the table in section 9-1 of the Income Tax Assessment Act 1997 (which lists the entities that must pay income tax).
Note 1:

Section 45-450 provides for how this Part applies to a trustee covered by any of items 4 to 8, and 12 and 13, of the table in section 9-1 of the Income Tax Assessment Act 1997 . In most respects, the trust is treated like a company.

Note 2:

This Part also applies to a trustee covered by item 11 of the table in section 9-1 of the Income Tax Assessment Act 1997 , but only to the extent set out in section 45-455 , and the rest of Subdivision 45-N , in this Schedule.




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