Taxation Administration Act 1953
Where, apart from this section, an amount in respect of a tax debt is due and payable by, or on, a day (the payment day ) that is not a business day, the payment is due and payable on the first business day after the payment day.8AAZMB(2) [Business day]
In this section:
(a) a Saturday or a Sunday; or
(b) a day which is a public holiday for the whole of:
(i) any State; or
(ii) the Australian Capital Territory; or
(iii) the Northern Territory.
tax debt does not include general interest charge.
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