Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:3_13
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 3 cl 13
Character Range: 105443–105887

13  Subsection 221AZKC(5) (note)
Repeal the note, substitute:

Note: The due date for the first payment is the same as for the taxpayer's next quarterly instalment for the 2000‑01 year of income under Division 45 in Schedule 1 to the Taxation Administration Act 1953. If the taxpayer's year of income ends on 30 June 2000, the due date will be 21 January or 21 April 2001. However, the due date may be 28 April 2001 if subsection (6) applies.