Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 1   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 3   DIVIDEND IMPUTATION

57   After section 160ARU

Insert:

Due date for payment of deficit deferral tax

"160ARUA. Deficit deferral tax assessed in relation to a refund becomes due and payable, or is taken to have become due and payable, 14 days after the refund is received.".