INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
In this Division, unless the contrary intention appears:
, in relation to a particular instalment, means the due date specified in Table 1 in section 221AZK , whether or not the taxpayer is actually required to pay that instalment;
means an estimate under section 221AZO ;
(a) for a small taxpayer - the second instalment specified in Table 1 in subsection 221AZK(2) or the single instalment specified in subsection 221AZK(3A) (as the case requires);
(b) for any other taxpayer - the 4th instalment specified in that table;
means an instalment under section 221AZK ;
means a taxpayer specified in subsection 221AZK(1) ;
(i) the current year is the 1997-98 year of income or a later year of income; and
the earlier of the day on which the taxpayer first lodges a return for the previous year and the 15th day of month 9; or
(ii) on or before the first day of month 9, the taxpayer has not lodged an estimate of the likely tax for the current year or a return for the previous year;
(b) in any other case - the first day of month 9.
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