Taxation Administration Act 1953

Table of sections

Trustees to whom this Part applies

45‑450 Trustees to whom a single instalment rate is given

45‑455 Trustees to whom several instalment rates are given

45‑460 Rest of Subdivision applies only to multi‑rate trustees

45‑465 Meaning of instalment income

45‑468 Multi‑rate trustee may pay quarterly instalments

How Commissioner works out instalment rate and notional tax for a multi‑rate trustee

45‑470 Working out instalment rate

45‑473 Commissioner must notify you of notional tax

45‑475 Working out your notional tax

45‑480 Working out your adjusted taxable income

45‑483 Meaning of reduced beneficiary’s share and reduced no beneficiary’s share

45‑485 Working out your adjusted withholding income

How Commissioner works out benchmark instalment rate and benchmark tax for a multi‑rate trustee

45‑525 When Commissioner works out benchmark instalment rate and benchmark tax

45‑530 How Commissioner works out benchmark instalment rate

45‑535 Working out your benchmark tax

Trustees to whom this Part applies