Income Tax Assessment Act 1936
View history note
Hide history noteTrustee beneficiary non-disclosure tax is due and payable at the end of:
(a) 21 days after the TB statement period concerned ends; or
(b) such later day as the Commissioner, in special circumstances, allows.
Trustee beneficiary non-disclosure tax, when it becomes due and payable, is a debt due to the Commonwealth and payable to the Commissioner.
Any unpaid trustee beneficiary non-disclosure tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner suing in his or her official name.
Subsections (2) and (3) do not apply in relation to any trustee beneficiary non-disclosure tax that becomes due and payable on or after 1 July 2000.
Note:
For provisions about collection and recovery of trustee beneficiary non-disclosure tax and other amounts on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .
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