Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:16_26
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 16 cl 26
Character Range: 322159–323020

26  Paragraphs 8G(1)(e) and (f)
Repeal the paragraphs, substitute:
 (e) if the person furnishes the return of income for the year of income 30 days or more before:
 (i) if the person is an instalment taxpayer—the final instalment day; or
 (ii) if the person is a full self‑assessment taxpayer—the due date for payment of the assessed tax;
  the first crediting occurs 30 days or more after the day on which the person furnishes the return; and
 (f) if the person furnishes the return of income for the year of income after 30 days or more before:
 (i) if the person is an instalment taxpayer—the final instalment day; or
 (ii) if the person is a full self‑assessment taxpayer—the due date for payment of the assessed tax;
  the first crediting occurs after the first instalment day, or after the due date for payment of the assessed tax, as the case requires;