CTHIn ForceAct
Taxation Administration Act 1953
13‑20 Time for payments to Commissioner 13‑20 Time for payments to Commissioner for alienated personal services payments made during 2000‑01
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#### 13‑20 Time for payments to Commissioner for alienated personal services payments made during 2000‑01
(1) Subject to subsection (2), if:
(a) a \*personal services entity must, under section 13‑5, pay an amount for \*alienated personal services payments it received during a particular \*PAYG payment period; and
(b) the period ends in a \*quarter in the \*financial year starting on 1 July 2000;
the payment must be paid to the Commissioner by the end of the 21st day after the end of the quarter.
(2) If:
(a) the \*personal services entity is a \*deferred BAS payer on the 21st day after the end of the \*quarter; and
(b) the quarter ends on 31st March or 30th June of 2001;
the payment must be paid to the Commissioner by the end of the 28th day after the end of that quarter.