Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 4 Recovery of Pay as you go (PAYG) withholding amounts
Part 1 Main amendments
Income Tax Assessment Act 1936
1 Subsection 222AFB(1) (definition of due date )
Repeal the definition, substitute:
due date , in relation to an amount required to be paid to the Commissioner under a remittance provision, means the day on, by or before which the amount must be paid to the Commissioner.
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