CTHRepealedAct
Sales Tax Assessment Act 1992
63Normal due date for payment of tax (other than tax on a customs dealing or a dealing with Part 7A goods)
Start here
Get a plain-English read of 63
Turn the raw legal text into a practical explanation grounded in Sales Tax Assessment Act 1992.
#### 63 Normal due date for payment of tax (other than tax on a customs dealing or a dealing with Part 7A goods)
(1) Tax that is payable by a monthly remitter for a month becomes due for payment at the end of the 21st day after the end of that month.
(2) Tax that is payable by a quarterly remitter for a sales tax quarter becomes due for payment at the end of the 21st day after the end of that quarter.
(3) This section does not apply to tax payable on a customs dealing or a dealing with Part 7A goods.