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Petroleum Resource Rent Tax Assessment Act 1987
95When instalment of tax is payable
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#### 95 When instalment of tax is payable
Subject to this Division, the 3 instalments of tax payable in respect of a year of tax of a person in relation to a petroleum project are due and payable respectively on 21 October, 21 January and 21 April in the year of tax concerned.
> Note: For provisions about collection and recovery of an instalment of tax, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.