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.