Taxation Administration Act 1953

PART IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS  

Division 4 - Miscellaneous provisions about tax debts  

SECTION 8AAZMB   SATURDAYS, SUNDAYS AND PUBLIC HOLIDAYS  

8AAZMB(1)   [Payment day]  

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:

business day
means a day other than:

(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.