CTHRepealedAct
Pay-roll Tax (Territories) Assessment Act 1971
26Time to pay—extensions and instalments
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26 Time to pay—extensions and instalments
(1) The Commissioner may, in such cases as he or she thinks fit: (a) extend the time for payment of any tax by such period as he or she considers the circumstances warrant; or (b) permit the payment of tax to be made by instalments within such time as he or she considers the circumstances warrant. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 42.