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