SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 5 - COLLECTION AND RECOVERY

Division 2 - Due date for payment

SECTION 64A (Repealed by 101 of 2006)   NORMAL DUE DATE FOR PAYMENT OF TAX (OTHER THAN TAX ON A CUSTOMS DEALING)  

64A    Tax that is payable by a person in respect of dealings (other than customs dealings) with Part 7A goods during a month becomes due for payment at the end of the 21st day after the end of that month, or at such later time as the Commissioner determines.