Taxation Determination

TD 2000/54ER - Erratum

Income tax: can a taxpayer calculate their Pay As You Go (PAYG) instalment amount for an instalment quarter having regard to their commercial accounting periods if they have changed the day on which their tax period ends under section 27-35 of A New Tax System (Goods and Services Tax) Act 1999?

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FOI status:

May be released

Erratum

This Erratum to Taxation Determination TD 2000/54 corrects a reference to the PAYG instalment provision that states when quarterly instalments are required to be paid.

TD 2000/54 is corrected as follows:

1. Paragraph 2

In the first sentence, omit 'section 45-60'; substitute 'subsection 45-61(1).

Commissioner of Taxation
29 November 2006

References

ATO references:
NO 2005/18404

ISSN 1038-8982

Related Rulings/Determinations:

TD 2000/54A

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