ACTIn ForceAct
Taxation Administration Act 1999
51Time for payment of tax
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51 Time for payment of tax
Subject to this Act, tax is due and payable—
(a) in accordance with the relevant tax law; or
(b) if that law makes no provision in relation to the time for
payment—on the last day when the return or other document in
relation to the tax is required to be lodged under that law.