16Periods within which community development levy payable

#### 16 Periods within which community development levy payable 16 Periods within which community development levy payable > A tax default does not occur for the purposes of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) if the community development levy is paid within— > > > (a) in the case of an agreement for sale or transfer of land for consideration, and any transfer in completion of an agreement—the period commencing when the liability for the community development levy first arises and ending on the settlement of the agreement or transfer, or > > > (b) in any other case—the period commencing when a liability for the community development levy first arises and ending 3 months after the liability for the levy first arises.