Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 2/12)
Character Range: 675936–679044

quarterly instalment worked out on the basis of varied rate
45‑232 Liability to GIC on shortfall in quarterly instalment worked out on the basis of estimated benchmark tax
45‑233 Reduction in GIC liability under section 45‑232 if shortfall is made up in later instalment
45‑235 Liability to GIC on shortfall in annual instalment
45‑240 Commissioner may remit general interest charge
Subdivision 45‑H—Partnership income
45‑260 Instalment income for a period in which you are in a partnership
Subdivision 45‑I—Trust income included in instalment income of beneficiary
45‑280 Instalment income for a period in which you are a beneficiary of a trust
45‑285 Instalment income includes distributions by certain resident unit trusts
45‑286 Instalment income includes distributions by certain managed investment trusts
45‑287 When trusts are disqualified due to concentrated ownership
45‑288 Resident investment trusts for beneficiaries who are absolutely entitled
45‑290 Exceptions to exclusion of trust capital gains from beneficiary's instalment income
Subdivision 45‑J—How Commissioner works out your instalment rate and notional tax
45‑320 Working out instalment rate
45‑325 Working out your notional tax
45‑330 Working out your adjusted taxable income
45‑335 Working out your adjusted withholding income
45‑340 Adjusted tax on adjusted taxable income or on adjusted withholding income
Subdivision 45‑K—How Commissioner works out your benchmark instalment rate and benchmark tax
45‑355 When Commissioner works out benchmark instalment rate and benchmark tax
45‑360 How Commissioner works out benchmark instalment rate
45‑365 Working out your benchmark tax
45‑370 Working out your adjusted assessed taxable income for the variation year
45‑375 Adjusted assessed tax on adjusted assessed taxable income
Subdivision 45‑L—How Commissioner works out amount of quarterly instalment on basis of GDP‑adjusted notional tax
45‑400 Working out amount of instalment—payers of 4 quarterly instalments
45‑402 Working out amount of instalment—payers of 2 quarterly instalments
45‑405 Working out your GDP‑adjusted notional tax
Subdivision 45‑M—How amount of quarterly instalment is worked out on basis of your estimate of your benchmark tax
45‑410 Working out amount of instalment—payers of 4 quarterly instalments
45‑412 Working out amount of instalment—payers of 2 quarterly instalments
45‑415 Estimating your benchmark tax
45‑420 Credit in certain cases where amount of instalment is nil
Subdivision 45‑N—How this Part applies to the trustee of a trust
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