SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 5 - COLLECTION AND RECOVERY

Division 2 - Due date for payment

SECTION 64 (Repealed by 101 of 2006)   NORMAL DUE DATE FOR PAYMENT OF TAX ON A CUSTOMS DEALING  

64(1)  [Payment due at time of dealing]  

Tax that is payable on a customs dealing is due for payment at the time of the dealing.

64(2)  [Officer may refuse to deliver goods]  

A customs officer may refuse to deliver the goods concerned unless the tax has been paid.