Taxation Determination

TD 2000/54A - Addendum

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

Addendum

At the end of paragraph 5 insert:

Last Determination

This is the last Taxation Determination for the 2000 calendar year. The next Determination will be Taxation Determination TD 2001/1.

Commissioner of Taxation
10 January 2001

References

ATO references:
NO T2000/4313