32
In forceTime for payment of other amounts
Part 4Payments and refunds of tax and other amounts
Division 1Payments of tax and other amounts
32 Time for payment of other amounts
(1)
This section applies if—
(a)
an amount, other than tax or late payment interest is payable under a tax law; and
(b)
no time for payment is otherwise stated in the tax law.
(2)
The amount must be paid—
(a)
if the amount relates to tax payable under a default assessment mentioned in section 30(1)(c)—immediately after the assessment notice for the default assessment is given to the taxpayer; or
(b)
otherwise—by the date stated in a written notice given by the commissioner to the taxpayer for the amount.
(3)
For subsection (2)(b), the stated date must be at least 30 days after the notice is given.
This Act’s bill:Explanatory memorandum
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