Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:1_4
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 173280–173805

4  Application of Part 2‑10 in Schedule 1 to the Taxation Administration Act 1953

(1) Part 2‑10 in Schedule 1 to the Taxation Administration Act 1953 applies to the 2000‑2001 income year and later income years.

(2) However, the Commissioner may give an entity an instalment rate before the start of the 2000‑2001 income year. In that case, section 45‑50 in that Schedule applies as if the rate had been given on the first day of that income year.

Part 2—Consequential amendment of Acts

Income Tax Assessment Act 1997