CTHRepealedAct
Sales Tax Assessment Act (No. 1) 1930
28Time to pay—extensions and instalments
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28 Time to pay—extensions and instalments
(1) The Commissioner may, in such cases as he thinks fit: (a) extend the time for payment of tax as he considers the circumstances warrant; or (b) permit the payment of tax to be made by instalments within such time as he considers the circumstances warrant. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under Part VIII.