Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 44 - Build to rent development misuse tax  

Subdivision 44-C - When tax is payable  

SECTION 44-40  

44-40   When tax is payable - original assessments  

Your *assessed build to rent development misuse 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 *build to rent development misuse tax.

Note:

For assessments of build to rent development misuse tax, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .