4
CurrentPrescribed period and documents for taxpayer’s election to pay land tax by instalments—Act, s 72
4 Prescribed period and documents for taxpayer’s election to pay land tax by instalments—Act, s 72
For section 72 of the Act—
(a)
the prescribed period is—
(i)
35 days after the assessment notice for the land tax that is to be paid by instalments is given to the taxpayer; or
(ii)
a longer period allowed by the commissioner; and
(b)
a document that allows the commissioner to withdraw the instalments of the land tax, payable by the taxpayer, by direct debit from an account held, in Australia, by the taxpayer, is prescribed.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.