Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The objects of this Subdivision are to:
(a) extend the operation of this Part (except sections 45-705 and 45-740 and this Subdivision) so that it can apply in relation to *MEC groups and their members; and
(b) modify the rules in this Part for that extended operation so that they take account of the special characteristics of MEC groups.
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-S
-
MEC groups
Preliminary
SECTION 45-905
45-905
OBJECTS OF SUBDIVISION
The objects of this Subdivision are to:
(a) extend the operation of this Part (except sections 45-705 and 45-740 and this Subdivision) so that it can apply in relation to *MEC groups and their members; and
(b) modify the rules in this Part for that extended operation so that they take account of the special characteristics of MEC groups.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.