Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 386955–387631

3                              To whom is the equivalent amount payable?                                                                                                                       The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
Note 2: For the definition of threshold quarter, see subclause 26‑1(2).
Note 3: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns
 (3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item               Matter                                   Rule