Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
For an income year (whether it ends on 30 June or not), the following are the instalment quarters :
(a) your first instalment quarter consists of the first 3 months of the income year; and
(b) your second instalment quarter consists of the fourth, fifth and sixth months of the income year; and
(c) your third instalment quarter consists of the seventh, eighth and ninth months of the income year; and
(d) your fourth instalment quarter consists of the tenth, 11th and 12th months of the income year.
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