s 35
In forcePayment of tax
Part 4Rights and obligations of licensees
Division 1Calculation and payment of wagering tax
35 Payment of tax
(1)
A licensee must pay the wagering tax payable for a month within
7 days after the last day of the month or the time allowed for payment under subsection (2).
(2)
The Commissioner of Territory Revenue may extend the time within which a licensee must pay the wagering tax payable for a month to not more than 28 days after the last day of the month.
Maximum penalty: In the case of a natural person – 100 penalty units.
In the case of a body corporate – 500 penalty units.
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