45-65
CurrentMeaning of instalment month
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-BWhen instalments are due
45-65 Meaning of instalment month
For an income year (whether it ends on 30 June or not), the following are instalment months:
(a)
the month that starts on the first day of the income year;
(b)
each subsequent month.
Note:
For the meaning of month, see section 2G of the Acts Interpretation Act 1901.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.