Subdivision 45-E
In forceAnnual payers
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-E Annual payers
Table of sections
When you start and stop being an annual payer
45‑140 Choosing to pay annual instalments
45‑145 Meaning of instalment group
45‑150 Entity stops being annual payer if involved with GST registration or instalment group
45‑155 Entity stops being annual payer if notional tax is $8,000 or more, or entity chooses to pay quarterly
45‑160 Head company of a consolidated group stops being annual payer
When you start and stop being an annual payer
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.