VICIn ForceAct
Duties Act 2000
16When must duty be paid?
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16 When must duty be paid?
A tax default does not occur for the purposes of the **Taxation Administration Act 1997** if duty is paid within 30 days after the liability to pay the duty arises.
S. 17 amended by No. 30/2002 s. 5 (ILA s. 39B(1)).