Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 3 DIVIDEND IMPUTATION
57 After section 160ARU
Insert:
Due date for payment of deficit deferral tax
"160ARUA. Deficit deferral tax assessed in relation to a refund becomes due and payable, or is taken to have become due and payable, 14 days after the refund is received.".
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