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Section 8AAZM - Taxation Administration Act 1953 - When payments are treated as received — Zoe

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Taxation Administration Act 1953

8AAZMWhen payments are treated as received

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#### 8AAZM When payments are treated as received For the purposes of taxation laws, a payment in respect of a tax debt is taken not to have been made until it is received by: (a) the Commissioner; or (b) a person acting on behalf of the Commissioner.

Previous sectionDivision 4Miscellaneous provisions about tax debts Next section8AAZMAElectronic payment of tax debts