Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The rest of this Subdivision applies to you if, and only if, you are a *multi-rate trustee. (It applies instead of Subdivisions 45-J and 45-K .)
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-N
-
How this Part applies to the trustee of a trust
Trustees to whom this Part applies
SECTION 45-460
45-460
REST OF SUBDIVISION APPLIES ONLY TO MULTI-RATE TRUSTEES
The rest of this Subdivision applies to you if, and only if, you are a *multi-rate trustee. (It applies instead of Subdivisions 45-J and 45-K .)
Note:
Except as provided in the rest of this Subdivision or elsewhere, this Part applies according to its terms to a multi-rate trustee. For example, a multi-rate trustee can become an annual payer under Subdivision 45-E .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.