Taxation Administration Act 1953

PART IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS  

Division 4 - Miscellaneous provisions about tax debts  

SECTION 8AAZM   8AAZM   WHEN PAYMENTS ARE TREATED AS RECEIVED  


For the purposes of taxation laws, a payment in respect of a tax debt is taken not to have been made until it is received by:


(a) the Commissioner; or


(b) a person acting on behalf of the Commissioner.




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