PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987

PART VIII - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments  

SECTION 95   95   WHEN INSTALMENT OF TAX IS PAYABLE  
Subject to this Division, the 3 instalments of tax payable in respect of a year of tax of a person in relation to a petroleum project are due and payable respectively on 21 October, 21 January and 21 April in the year of tax concerned.

Note: For provisions about collection and recovery of an instalment of tax, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .




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