SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 5 - COLLECTION AND RECOVERY

Division 2 - Due date for payment

SECTION 63 (Repealed by 101 of 2006) NORMAL DUE DATE FOR PAYMENT OF TAX (OTHER THAN TAX ON A CUSTOMS DEALING OR A DEALING WITH PART 7A GOODS)

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63(1) [Monthly remitter]

Tax that is payable by a monthly remitter for a month becomes due for payment at the end of the 21st day after the end of that month.

63(2) [Quarterly remitter]

Tax that is payable by a quarterly remitter for a sales tax quarter becomes due for payment at the end of the 21st day after the end of that quarter.

63(3) [Customs or Part 7A dealing]

This section does not apply to tax payable on a customs dealing or a dealing with Part 7A goods.

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