s 45-468
In forceMulti‑rate trustee may pay quarterly instalments
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Chapter 2Collection, recovery and administration of income tax
Part 2-10Pay as you go (PAYG) instalments
Division 45Instalment payments
Subdivision 45-NHow this Part applies to the trustee of a trust
45-468 Multi‑rate trustee may pay quarterly instalments
Subdivision 45‑D (about quarterly payers) applies to you in the same way as it applies to an individual.
Note: This means that a multi‑rate trustee may pay instalments on the basis of GDP‑adjusted notional tax if the trustee otherwise satisfies the relevant test that applies to an individual.
How Commissioner works out instalment rate and notional tax for a multi‑rate trustee
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