Commonwealth Numbered Acts

Income Tax (Companies, Corporate Unit Trusts and Superannuation Funds) Act 1981 No. 156 of 1981 - SECT 12

12. (1) Instalments of tax are payable by a trustee of a corporate unit trust,
in accordance with the provisions of Division 1A of Part VI of the Assessment
Act, in respect of the year of income that commenced on 1 July 1980.

(2) Instalments of tax are payable by a company, and by a trustee of a
corporate unit trust, in accordance with the provisions of Division 1A of Part
VI of the Assessment Act, in respect of the year of income that commenced on 1
July 1981.