Taxation Administration Act 1953

Table of Subdivisions

Guide to Division 45

45‑A Basic rules

45‑B When instalments are due

45‑C Working out instalment amounts

45‑D Quarterly payers

45‑DA Monthly payers

45‑E Annual payers

45‑F Varying the instalment rate for quarterly payers who pay on the basis of instalment income

45‑G General interest charge payable in certain cases if instalments are too low

45‑H Partnership income

45‑I Trust income included in instalment income of beneficiary

45‑J How Commissioner works out your instalment rate and notional tax

45‑K How Commissioner works out your benchmark instalment rate and benchmark tax

45‑L How Commissioner works out amount of quarterly instalment on basis of GDP‑adjusted notional tax

45‑M How amount of quarterly instalment is worked out on basis of your estimate of your benchmark tax

45‑N How this Part applies to the trustee of a trust

45‑P Anti‑avoidance rules

45‑Q General rules for consolidated groups

45‑R Special rules for consolidated groups

45‑S MEC groups

Guide to Division 45