INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX

Division 1B - Collection of tax on companies and trustees of certain funds

SECTION 221AP WHEN INITIAL PAYMENT TO BE MADE

221AP(1) [Obligation]

Subject to sections 221AN , 221AT , 221AU and 221AV , a relevant entity must make an initial payment of tax in respect of its taxable income of a year of income to which this Division applies not later than 28 July next following that year of income.

221AP(2) [Date due and payable]

An initial payment of tax is due and payable on the day referred to in subsection (1).

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