INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1C - Payment of instalments by companies and certain trustees  

Subdivision E - Miscellaneous  

SECTION 221AZT  

221AZT   DUE DATE FOR PAYMENT OF TAX  
The tax payable by an instalment taxpayer for the current year becomes due and payable as follows:

(a) on the due date for the final instalment, if the taxpayer lodges the taxpayer's return for the current year on or before the due date for the final instalment; or

(b) on the date on which the taxpayer lodges the taxpayer's return for the current year, if the taxpayer lodges the return after the due date for the final instalment.