INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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.
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