Taxation Administration Act 1953

The Commissioner may:

by giving you written notice, withdraw your instalment rate; or

by legislative instrument, withdraw the instalment rate of a class of entities that includes you.

If the Commissioner does so, you cease to be liable to pay instalments (even if you have chosen a rate under section 45‑205). See subsection 45‑50(4).

If the Commissioner withdraws your instalment rate and later gives you another one:

you are again liable to pay instalments in accordance with section 45‑50; and

this Division has effect as if the Commissioner has given you an instalment rate for the first time.