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