Subdivision 45-K
CurrentHow Commissioner works out your benchmark instalment rate and benchmark tax
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-K How Commissioner works out your benchmark instalment rate and benchmark tax
Table of sections
45‑355 When Commissioner works out benchmark instalment rate and benchmark tax
45‑360 How Commissioner works out benchmark instalment rate
45‑365 Working out your benchmark tax
45‑370 Working out your adjusted assessed taxable income for the variation year
45‑375 Adjusted assessed tax on adjusted assessed taxable income
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.