Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

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Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

PART 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS  

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Pt 2-10 applies to the 2000/2001 income year and later income years. If the Commissioner gives an entity an instalment rate before the start of the 2000/2001 income year, s 45-50 applies as if the rate had been given on the first day of that income year.

Division 45 - Instalment payments  

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Subdivision 45-Q - General rules for consolidated groups  

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Subdiv 45-Q inserted by No 68 of 2002.

Usual operation of this Part for consolidated group members

SECTION 45-720  

45-720   HEAD COMPANY CANNOT BE AN ANNUAL PAYER - MODIFICATION OF SECTION 45-140  

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Despite any other provisions in this Part, the *head company of a *consolidated group cannot choose to be an *annual payer under section 45-140 while this Subdivision applies to the head company.

Note:

You stop being an annual payer when this Subdivision starts applying to you as the head company of a consolidated group: see section 45-160 .

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S 45-720 amended by No 16 of 2003, inserted by No 68 of 2002.

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