Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
The Commissioner may work out your *benchmark instalment rate for an income year (the variation year ) if, under section 45-205 , you choose an instalment rate to work out the amount of your instalment for an *instalment quarter in that year. 45-525(2)
The Commissioner may work out your *benchmark tax for an income year (the variation year ) if, under paragraph 45-112(1)(b) or (c) , the amount of your instalment for an *instalment quarter in an income year is worked out on the basis of your estimate of your *benchmark tax for that income year. 45-525(3)
The Commissioner may work out your *benchmark tax for an income year (the variation year ) if, under paragraph 45-115(1)(c) , you estimate the amount of your annual instalment for that year.
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