Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
Subject to subsection (2), if:
(a) a *personal services entity must, under section 13-5 , pay an amount for *alienated personal services payments it received during a particular *PAYG payment period; and
(b) the period ends in a *quarter in the *financial year starting on 1 July 2000;
the payment must be paid to the Commissioner by the end of the 21st day after the end of the quarter.
(a) the *personal services entity is a *deferred BAS payer on the 21st day after the end of the *quarter; and
(b) the quarter ends on 31st March or 30th June of 2001;
the payment must be paid to the Commissioner by the end of the 28th day after the end of that quarter.
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