Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 3.15

                   Your main obligations under the income tax law, other than as a taxpayer are:

*          in certain situations, to deduct from money you owe to another person, and to remit to the Commissioner, instalments of income tax payable by that person.

See Part 4‑5 (Collection of income tax instalments),
starting at section 750‑1.

Table of sections

4‑1            Who must pay income tax

4‑5            Meaning of you

4‑10          How to work out how much income tax you must pay

4‑15          How to work out your taxable income

4‑25          Special provisions for working out your basic income tax liability