SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 5 - COLLECTION AND RECOVERY

Division 2 - Due date for payment

SECTION 67 (Repealed by 101 of 2006)   MANNER IN WHICH TAX MUST BE PAID  

67(1)  [Customs dealing]  

Tax on a customs dealing must be paid at the same place, and in the same manner, as customs duty is payable on the goods (or would be payable if the goods were subject to customs duty).

67(2)  [Other tax]  

Any other tax must be paid at the place, and in the manner, determined by the Commissioner.

67(3)  [``tax'']  

In this section:

``tax'' includes penalty under Part 9 and late-payment penalty.