51
CurrentTime for payment of tax
Part 7Collection of tax
Division 7.1General
51 Time for payment of tax
Subject to this Act, tax is due and payable—
(a)
in accordance with the relevant tax law; or
(b)
if that law makes no provision in relation to the time for payment—on the last day when the return or other document in relation to the tax is required to be lodged under that law.
This Act’s bill:Explanatory statementSecond reading speech
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