SALES TAX ASSESSMENT ACT 1992 (Repealed)

S 65 repealed by No 179 of 1999, s 3 and Sch 2 item 59, effective 22 December 1999. S 65 formerly read:

COMMISSIONER MAY BRING FORWARD DUE DATE IF TAXPAYER ABOUT TO LEAVE AUSTRALIA  

65(1) 

If the Commissioner has reason to believe that a person may leave Australia before a particular amount of tax would (apart from this section) become due for payment, that tax becomes due for payment on such date as the Commissioner fixes and notifies to the person.

65(2) 

In this section:

``tax'' includes penalty under Part 9.