Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZMB

  (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.