300Calculation of time

#### 300 Calculation of time 300 Calculation of time > > (1) This section applies to the calculation of a period of time for the purpose of determining when the payment of duty is due under this Act. > > > (2) A month is taken to be a period commencing at the beginning of a day of one of the 12 named months (within the meaning of the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015)) and ending— > > > > > (a) at the end of the corresponding day of the next named month, or > > > > > (b) if there is no such corresponding day, at the end of the next named month. > > > (3) A period of 2 or more months is taken to be a period commencing at the beginning of a day of one of the 12 named months (within the meaning of the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015)) and ending— > > > > > (a) at the end of the corresponding day of the last named month within the period, or > > > > > (b) if there is no such corresponding day, at the end of that named month. > > > (4) Section 36 (except subsection (1)) of the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) applies to the calculation of a period of time to which this section applies.