Petroleum Resource Rent Tax Assessment Act 1987

PART VIII - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments  

[ CCH Note: No 18 of 2012, s 3 and Sch 1 item 46 contains the following transitional provision:

46 Transitional  
46
Division 2 of Part VIII of the Petroleum Resource Rent Tax Assessment Act 1987 (collection by instalments) does not apply, in respect of the year of tax commencing on 1 July 2012, in relation to an onshore petroleum project or the North West Shelf project.]

SECTION 95  

95   WHEN INSTALMENT OF TAX IS PAYABLE  
Subject to this Division, the 3 instalments of tax payable in respect of a year of tax of a person in relation to a petroleum project are due and payable respectively on 21 October, 21 January and 21 April in the year of tax concerned.

Note: For provisions about collection and recovery of an instalment of tax, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

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History

S 95 amended by No 44 of 2000, s 3 Sch 3 item 45, by adding the note at the end, effective 22 December 1999.

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