Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:12_221azkd
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 12 cl 221AZKD
Character Range: 294704–295273

221AZKD  Notification of deferred payments

 (1) An instalment taxpayer that chooses to defer payment of a final instalment under section 221AZKC must notify the Commissioner of the amount of the instalment on or before the day on which the amount is due to be paid under that section (regardless of whether it is paid).

 (2) The notification must be in the approved form and lodged with the Commissioner.

 (3) In this section:

approved form has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.

Taxation Administration Act 1953