82When tax and shortfall interest charge payable

#### 82 When tax and shortfall interest charge payable Self‑assessment and default assessment (1) Tax assessed in relation to a year of tax in accordance with an assessment under Division 2 of Part VI in relation to a person is due and payable by the person on the 60th day after the end of the year of tax. Amended assessments (2) Tax assessed in relation to a year of tax in accordance with an amended assessment in relation to a person is due and payable on the later of the following days: (a) the 21st day after the day on which the Commissioner gives the person notice of the amended assessment; (b) the 60th day after the end of the year of tax. Shortfall interest charge (3) Shortfall interest charge payable by a person in relation to an assessment is due and payable on the 21st day after the day on which the Commissioner gives the person notice of the amount of the charge. > Note 1: The Commissioner may defer the time at which tax or the shortfall interest charge is, or would become, due and payable: see section 255‑10 in Schedule 1 to the Taxation Administration Act 1953. > Note 2: For provisions about collection and recovery of tax or the shortfall interest charge, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.