Income Tax (Transitional Provisions) Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 840 - Withholding taxes  

Subdivision 840-M - Managed investment trust amounts  

SECTION 840-810   Payment of tax under section 840-805  

840-810(1)    
Income tax under section 840-805 is due and payable by you at the end of 21 days after:

(a) if subsection 840-805(2) or (3) of the Income Tax Assessment Act 1997 would apply to you apart from section 840-805 of this Act - the end of the month in which the relevant amount is paid, applied or dealt with; or

(b) if subsection 840-805(4) of that Act would so apply to you - the end of the month in which you become presently entitled to the relevant amount.

840-810(2)    
Subsections 840-810(2) to (5) of the Income Tax Assessment Act 1997 apply to income tax payable under this section.