Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
(a) a company is the *head company of a *consolidated group; and
(b) the company is a *monthly payer;
this Subdivision and Subdivision 45-R have effect in relation to the company as the head company of the group in respect of an *instalment month in the same way in which they have effect in relation to a company that is a *quarterly payer as the head company of a consolidated group in respect of an *instalment quarter.45-703(2)
(a) an entity is a *subsidiary member of a *consolidated group; and
(b) the entity is a *monthly payer;
this Subdivision and Subdivision 45-R have effect in relation to the entity in respect of an *instalment month in the same way in which they have effect in relation to an entity that is a *quarterly payer in respect of an *instalment quarter.45-703(3)
However, those effects are subject to any modifications set out in those Subdivisions.
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