SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 5 - COLLECTION AND RECOVERY
Division 2 - Due date for payment
SECTION 64 (Repealed by 101 of 2006) NORMAL DUE DATE FOR PAYMENT OF TAX ON A CUSTOMS DEALING 64(1) [Payment due at time of dealing] Tax that is payable on a customs dealing is due for payment at the time of the dealing. 64(2) [Officer may refuse to deliver goods] A customs officer may refuse to deliver the goods concerned unless the tax has been paid.
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