45-597
CurrentEffect of Subdivision in relation to instalment months
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 2Collection, recovery and administration of income tax
Part 2-10Pay as you go (PAYG) instalments
Division 45Instalment payments
Subdivision 45-PAnti‑avoidance rules
45-597 Effect of Subdivision in relation to instalment months
This Subdivision has effect in relation to an *instalment month in the same way in which it has effect in relation to an *instalment quarter.
This Act’s bill:Second reading speech
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