Individuals Are Required to Pay Instalments

Multiple Choice

Individuals are required to pay instalments:

A) when net tax owing is over $3,000 for any one of the past two years.
B) when net tax owing is over $3,000 for the current year and both of the two prior years.
C) when net tax owing is over $3,000 for the current year and one of the two prior years.
D) when net tax owing is over $3,000 for the current year only.