Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

Pt 2-10 applies to the 2000/2001 income year and later income years. If the Commissioner gives an entity an instalment rate before the start of the 2000/2001 income year, s 45-50 applies as if the rate had been given on the first day of that income year.

Subdiv 45-D (heading) substituted by No 73 of 2001.

S 45-130(1) amended by No 92 of 2020, s 3 and Sch 3 item 37, by substituting para (d), effective 1 January 2021 and applicable in relation to income years starting on or after 1 July 2021. Para (d) formerly read:

(d) for the 2009-10 income year or a later income year - you are a *small business entity (other than because of subsection 328-110(4) of the Income Tax Assessment Act 1997 ).

S 45-130(1) amended by No 124 of 2013, s 3 and Sch 1 items 14 and 15, by substituting " an *annual payer, a *monthly payer or a *quarterly payer " for " an *annual payer or a *quarterly payer " in para (a) and inserting para (c)(iia), applicable to starting instalment months that start on or after 1 January 2014. For application and transitional provisions, see note under s 45-138 .

S 45-130(1) amended by No 79 of 2010 , s 3 and Sch 1 items 40 and 41, by substituting " *self-assessment entity " for " *full self-assessment taxpayer " in para (b) and " self-assessment entity " for " *full self-assessment taxpayer " in para (c)(i), effective 1 July 2010.

S 45-130(1) amended by No 80 of 2007 , s 3 and Sch 6 item 4, by inserting para (d), applicable in relation to the 2009-10 income year and later income years.

S 45-130(1) amended by No 80 of 2007 , s 3 and Sch 6 items 2 to 4, by substituting " $2 million " for " $1 million " in paras (b)(ii) and (c)(i), applicable in relation to the 2007-08 income year and later income years.

S 45-130(1A) inserted by No 92 of 2020, s 3 and Sch 3 item 38, effective 1 January 2021 and applicable in relation to income years starting on or after 1 July 2021.

S 45-130(2) amended by No 80 of 2007 , s 3 and Sch 6 items 5 and 6 by substituting " (b), (c) or (d) " for " (b) or (c) " , and inserting s 45-130(2A), applicable in relation to the 2009-10 income year and later income years.

S 45-130(2A) amended by No 92 of 2020, s 3 and Sch 3 item 39, by substituting " an eligible business entity " for " a *small business entity (other than because of subsection 328-110(4) of the Income Tax Assessment Act 1997 ) " , effective 1 January 2021 and applicable in relation to income years starting on or after 1 July 2021.

S 45-130(2A) inserted by No 80 of 2007 , s 3 and Sch 6 item 6, applicable in relation to the 2009-10 income year and later income years.

S 45-130(3) amended by No 80 of 2007 , s 3 and Sch 6 item 7, by substituting " (b), (c) or (d) " for " (b) or (c) " , applicable in relation to the 2009-10 income year and later income years.

S 45-130(3A) amended by No 92 of 2020, s 3 and Sch 3 item 39, by substituting " an eligible business entity " for " a *small business entity (other than because of subsection 328-110(4) of the Income Tax Assessment Act 1997 ) " , effective 1 January 2021 and applicable in relation to income years starting on or after 1 July 2021.

S 45-130(3A) inserted by No 80 of 2007 , s 3 and Sch 6 item 8, applicable in relation to the 2009-10 income year and later income years.

S 45-130(4) substituted by No 124 of 2013, s 3 and Sch 1 item 16, applicable to starting instalment months that start on or after 1 January 2014. For application and transitional provisions, see note under s 45-138 . S 45-130(4) formerly read:

45-130(4)
In addition, you stop being such a payer at the start of the first *instalment quarter in the next income year if, at the end of that quarter, you become:

(a) a *quarterly payer who pays on the basis of instalment income; or

(b) an *annual payer.

S 45-130(5) inserted by No 124 of 2013, s 3 and Sch 1 item 16, applicable to starting instalment months that start on or after 1 January 2014. For application and transitional provisions, see note under s 45-138 .

S 45-125, 45-130, 45-132 and 45-134 substituted for s 45-125 and 45-130 by No 73 of 2001.