INCOME TAX ASSESSMENT ACT 1997 - SECT 103.15 Requirement to pay money or give property

INCOME TAX ASSESSMENT ACT 1997 - SECT 103.15

    This Part and Part   3 - 3 apply to you as if you are required to pay money or give other property even if:

  (a)   you do not have to pay or give it until a later time; or

  (b)   the money is payable by instalments.