sec.63Election to change monthly payments for quarterly return period lodged before commencement

sec.63 Election to change monthly payments for quarterly return period lodged before commencement

This section applies if— before the commencement, a person lodged an election to change the amount payable for the first or second months of a current return period under section 44(4)(c) of the expired regulation; and immediately before the commencement, the election was still in effect. The election is taken to have been lodged under section 20(4)(c). (sec.63-ssec.1) This section applies if— before the commencement, a person lodged an election to change the amount payable for the first or second months of a current return period under section 44(4)(c) of the expired regulation; and immediately before the commencement, the election was still in effect. (sec.63-ssec.2) The election is taken to have been lodged under section 20(4)(c).

• (a) before the commencement, a person lodged an election to change the amount payable for the first or second months of a current return period under section 44(4)(c) of the expired regulation; and
• (b) immediately before the commencement, the election was still in effect.