CTHIn ForceAct
Taxation Administration Act 1953
8AAZMBSaturdays, Sundays and public holidays
Start here
Get a plain-English read of 8AAZMB
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1953.
#### 8AAZMB Saturdays, Sundays and public holidays
(1) Where, apart from this section, an amount in respect of a tax debt is due and payable by, or on, a day (the payment day) that is not a business day, the payment is due and payable on the first business day after the payment day.
(2) In this section:
> business day means a day other than:
(a) a Saturday or a Sunday; or
(b) a day which is a public holiday for the whole of:
(i) any State; or
(ii) the Australian Capital Territory; or
(iii) the Northern Territory.
> tax debt does not include general interest charge.