Taxation Administration Act 1953

A tax‑related liability may arise for an entity before it becomes due and payable by that entity.

Under Part 2‑5, an entity’s liability to pay a withheld amount may arise before the amount is due and payable.

For some tax‑related liabilities, an assessment needs to be made before the amount of the relevant liability becomes due and payable.

Under Division 5 of the Income Tax Assessment Act 1997, an amount of income tax needs to be assessed before it becomes due and payable.

An amount of a tax‑related liability may become payable by an entity (for example, when the amount has been assessed) before it is due and payable by that entity.