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COMMONWEALTHAct
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s 5-5

Application of Division 5 of the Income Tax Assessment Act 1997

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Chapter 1Introduction and core provisions
Part 1-3Core Provisions
Division 5How to work out when to pay your income tax
Subdivision 5-AHow to work out when to pay your income tax

5-5 Application of Division 5 of the Income Tax Assessment Act 1997

Subject to section 5‑15 of this Act, Division 5 of the Income Tax Assessment Act 1997, as originally enacted, applies in relation to income tax or shortfall interest charge you must pay for:

(a)

the 2010‑11 financial year; or

(b)

a later financial year.

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