SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 5 - COLLECTION AND RECOVERY

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Division 4 - Remission of tax

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SECTION 76 (Repealed by 101 of 2006)   REMISSION OF TAX NOT PAID WITHIN 3 YEARS AFTER IT BECAME PAYABLE  

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76(1)  [Failure to pay tax within 3 years]  

The Commissioner must remit any tax that has not been paid within 3 years after the time when it became payable, unless:

(a)  within the period of 3 years, the Commissioner has required payment of the tax by a notice in writing served on the person liable to pay the tax; or

(b)  the Commissioner is satisfied that payment of the tax was avoided by fraud or evasion.

76(2) 

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(Repealed by No 11 of 1999)

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History

S 76(2) repealed by No 11 of 1999, s 3, Sch 1 item 302, effective 1 July 1999. S 76(2) formerly read:

Any payment made in part satisfaction of several amounts that became payable at different times is taken to have been applied in satisfaction of those amounts of tax in the order in which they became payable, unless the Commissioner determines a different order.

76(3)  [``tax'']  

In this section:

``tax'' includes amounts payable under Part 7A, penalty under Part 9 and late-payment penalty.

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History

S 76(3) amended by No 16 of 1998, Sch 2 item 21, effective 16 April 1998, by inserting ``amounts payable under Part 7A,''.

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