36Due date

#### 36 Due date (1) Tax in respect of shorn wool is due and payable on the day on which the return under section 28, 29, 30, 31 or 32, as the case may be, in respect of the wool is furnished to the Commissioner, or, if the return is not duly furnished, on the last day for the due furnishing of the return. (2) Additional tax under section 61 is due and payable on the date specified in the notice of assessment of the additional tax as the date on which the additional tax is due and payable. > Note: For provisions about collection and recovery of tax and additional tax, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.