Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 102UO

Due date

  (1)   Trustee beneficiary non - disclosure tax is due and payable at the end of:

  (a)   21 days after the TB statement period concerned ends; or

  (b)   such later day as the Commissioner, in special circumstances, allows.

Debt due

  (2)   Trustee beneficiary non - disclosure tax, when it becomes due and payable, is a debt due to the Commonwealth and payable to the Commissioner.

  (3)   Any unpaid trustee beneficiary non - disclosure tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner suing in his or her official name.

Application

  (4)   Subsections   (2) and (3) do not apply in relation to any trustee beneficiary non - disclosure tax that becomes due and payable on or after 1   July 2000.

Note:   For provisions about collection and recovery of trustee beneficiary non - disclosure tax and other amounts on or after 1   July 2000, see Part   4 - 15 in Schedule   1 to the Taxation Administration Act 1953 .