41Due date for payment of fees for services—general

41 Due date for payment of fees for services—general

(1) Fees become due for payment: (a) if the fee is determined before the provision of the service—on demand by an authorised officer; or (b) in any other case—at any time from the date that an invoice is issued and before the due date shown on that invoice. (2) The Secretary may, in a particular case: (a) extend the time for payment of an unpaid fee or late penalty fee, and may do so after the time for payment has passed; or (b) allow an unpaid fee or late penalty payment to be paid by instalments.