INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
For the purpose of securing generally the more expeditious collection of income tax payable by companies, a company is liable to pay during the relevant year of tax in accordance with this Division:
(a) 2 instalments of tax in respect of income of the year of income that commenced on 1 July 1976; and
(b) 3 instalments of tax in respect of income of the year of income that commences on 1 July 1977 and in respect of income of each subsequent year of income.
(Omitted by No 108 of 1987)
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