Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:2_48
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 2 cl 48
Character Range: 80039–80739

48  Preliminary

(1) This Part sets out transitional rules for:
 (a) new categories of payers of *PAYG instalment for some *instalment quarters in the 2000‑2001 income year; and
 (b) some existing PAYG instalment payers for some instalment quarters in the 2000‑2001 income year; and
 (c) a method of calculating instalment amounts for some instalment quarters in the 2000‑2001 and 2001‑2002 income years; and
 (d) some PAYG instalment payers for some instalment quarters in the 2002 income year.

(2) In this Part, if there is an asterisk appearing at the start of a term (as in "*instalment quarters"), the term has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.