PART 5 - COLLECTION AND RECOVERY
Division 2 - Due date for payment
SECTION 63 (Repealed by 101 of 2006)
NORMAL DUE DATE FOR PAYMENT OF TAX (OTHER THAN TAX ON A CUSTOMS DEALING OR A DEALING WITH PART 7A GOODS)
History
Heading to s 63 amended by Act No 16 of 1998, Sch 2 item 13, effective 16 April 1998, by inserting ``or a dealing with Part 7A goods''.
63(1)
[Monthly remitter]
Tax that is payable by a monthly remitter for a month becomes due for payment at the end of the 21st day after the end of that month.
63(2)
[Quarterly remitter]
Tax that is payable by a quarterly remitter for a sales tax quarter becomes due for payment at the end of the 21st day after the end of that quarter.
63(3)
[Customs or Part 7A dealing]
This section does not apply to tax payable on a customs dealing or a dealing with Part 7A goods.
History
S 63(3) amended by No 16 of 1998, Sch 2 item 13, effective 16 April 1998, by inserting ``or a dealing with Part 7A goods''.
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