45-925
CurrentAdditional modifications of sections 45‑855 and 45‑860
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-SMEC groups
45-925 Additional modifications of sections 45‑855 and 45‑860
In applying sections 45‑855 and 45‑860 to members of a *MEC group, those sections have effect as if, in addition to the modifications set out in the table in section 45‑910:
(a)
a reference in those sections to subsection 45‑705(2) were a reference to subsection 45‑915(2); and
(b)
a reference in those sections to subparagraph 45‑705(3)(c)(ii), (4)(d)(ii) or (iv) were a reference to subparagraph 45‑915(3)(c)(ii), (4)(b)(ii) or (iv).
This Act’s bill:Second reading speech
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