QLDIn ForceAct
Taxation Administration Act 2001
sec.35Payments by tax agents
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sec.35 Payments by tax agents
If a tax agent receives an amount to pay a tax law liability for a taxpayer, the tax agent must pay the amount to the commissioner— for a return self assessment— when lodging the return for the liability; or if the amount is received after the return for the self assessment is lodged—immediately after receiving the amount; or for a standard self assessment— by the due date for the self assessment; or if the amount is received after the due date for the self assessment—immediately after receiving the amount. Maximum penalty—100 penalty units. s 35 amd 2009 No. 19 s 83
- (a) for a return self assessment— (i) when lodging the return for the liability; or (ii) if the amount is received after the return for the self assessment is lodged—immediately after receiving the amount; or
- (i) when lodging the return for the liability; or
- (ii) if the amount is received after the return for the self assessment is lodged—immediately after receiving the amount; or
- (b) for a standard self assessment— (i) by the due date for the self assessment; or (ii) if the amount is received after the due date for the self assessment—immediately after receiving the amount.
- (i) by the due date for the self assessment; or
- (ii) if the amount is received after the due date for the self assessment—immediately after receiving the amount.
- (i) when lodging the return for the liability; or
- (ii) if the amount is received after the return for the self assessment is lodged—immediately after receiving the amount; or
- (i) by the due date for the self assessment; or
- (ii) if the amount is received after the due date for the self assessment—immediately after receiving the amount.