Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 181

181. Section 22 of the Principal Act is amended by adding at the end thereof
the following sub-sections:

"(3) Subject to sections 25 and 26-

   (a)  tax referred to in section 10 is due and payable at the expiration of
        the time referred to in sub-section (1) of this section; and

   (b)  tax referred to in section 15A is due and payable at the expiration of
        the time referred to in sub-section (2) of this section.

"(4) Subject to sections 25 and 26, additional tax under section 42 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.".