CTHRepealedAct
Sales Tax Assessment Act 1992
67Manner in which tax must be paid
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#### 67 Manner in which tax must be paid
(1) Tax on a customs dealing must be paid at the same place, and in the same manner, as customs duty is payable on the goods (or would be payable if the goods were subject to customs duty).
(2) Any other tax must be paid at the place, and in the manner, determined by the Commissioner.
(3) In this section:
> tax includes penalty under Part 9 and late‑payment penalty.