s 840-810
In forcePayment of tax under section 840‑805
Chapter 4International aspects of income tax
Part 4-5General
Division 840Withholding taxes
Subdivision 840-MManaged investment trust amounts
840-810 Payment of tax under section 840‑805
(1)
Income tax under section 840‑805 is due and payable by you at the end of 21 days after:
(a)
if subsection 840‑805(2) or (3) of the Income Tax Assessment Act 1997 would apply to you apart from section 840‑805 of this Act—the end of the month in which the relevant amount is paid, applied or dealt with; or
(b)
if subsection 840‑805(4) of that Act would so apply to you—the end of the month in which you become presently entitled to the relevant amount.
(2)
Subsections 840‑810(2) to (5) of the Income Tax Assessment Act 1997 apply to income tax payable under this section.
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