9When duty or tax payable

#### 9 When duty or tax payable (1) Subject to this Act: (a) tax in respect of a return is due and payable by the person required by this Part to furnish the return upon the last day for the due furnishing of that return; (b) duty on an instrument that is required by this Act to be lodged with the Commissioner for assessment is due and payable by the person liable to pay it upon the date specified in a notice of that assessment as the date upon which the duty is due and payable or, if a date is not so specified or such a notice is not served on that person, upon the expiration of 30 days after the date of his being informed of the assessment; (c) duty on any other instrument is due and payable at the time when the instrument is required by this Part to be duly stamped; and (d) a penalty is due and payable upon the date specified in the notice of assessment of the penalty as the date upon which the penalty is due and payable. (2) Where the Commissioner extends the time for payment of duty tax or penalty for a period, the duty, tax or penalty, as the case may be, is not due and payable until the expiration of that period. (3) The Commissioner may, in such circumstances as he thinks fit, permit the payment of duty, tax or penalty to be made by instalments in such amounts and at such times as he determines, and each instalment of that duty, tax or penalty, as the case may be, is due and payable at the time so determined in relation to that instalment. (4) If an instalment of duty, tax or penalty is not paid on or before the time for the due payment of that instalment, the whole of the duty, tax or penalty, as the case may be, outstanding becomes due and payable at that time. (5) In this section, penalty means an additional amount payable under section 70.