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    <title>Conditions of liability to pay advance tax.</title>
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    <description>Liability for advance tax arises where, in a financial year, the tax payable by the assessee as computed under this Part meets or exceeds the prescribed threshold, requiring the assessee to make advance payments during that year when that computed tax liability attains the threshold.</description>
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      <description>Liability for advance tax arises where, in a financial year, the tax payable by the assessee as computed under this Part meets or exceeds the prescribed threshold, requiring the assessee to make advance payments during that year when that computed tax liability attains the threshold.</description>
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