Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 313 - First home super saver scheme  

Subdivision 313-E - First home super saver tax  

Operative provisions

SECTION 313-65  

313-65   When tax is payable - original assessments  

Your *assessed first home super saver tax is due and payable at the end of 21 days after the Commissioner gives you notice of the assessment of the amount of the *first home super saver tax.

Note:

For assessments of first home super saver tax, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .