Document ID: chunk:federal_register_of_legislation:C2010C00615:clause:3_11
Version: federal_register_of_legislation:C2010C00615
Segment Type: clause
Provision Reference: sch 3 cl 11
Character Range: 219985–220726

11  Section 160APA (after paragraph (aa) of the definition of termination time)
Insert:
 (ab) in relation to the payment of a company tax instalment that is a PAYG instalment in respect of a year of income—the earlier of:
 (i) the time at which the company next claims a PAYG rate variation credit under section 45‑215 in Schedule 1 to the Taxation Administration Act 1953; or
 (ii) the time at which a notice of original company tax assessment is served, or taken to have been served, on the company in respect of that year of income; or
 (iii) the time at which the Commissioner next pays the company a refund under section 8AAZLF of the Taxation Administration Act 1953 in response to a request from the company in the approved form; or