Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to the provisions of this Part, the tax payable by a taxpayer other than a full self‑assessment taxpayer for a year of income becomes due and payable:
(a) if the taxpayer's return of income is lodged on or before the due date for lodgment--on the later of:
(i) 21 days after the due date for lodgment of that return specified in the Gazette under section 161 for the year of income; or
(ii) 21 days after a notice of assessment is given to the taxpayer; or
(b) in any other case--21 days after that due date for lodgment.
Note 1: The Commissioner may defer the time at which the tax is, or would become, due and payable: see section 255‑10 in Schedule 1 to the Taxation Administration Act 1953 .
Note 2 The Commissioner may defer the due date for lodgment: see section 388‑55 in that Schedule.
(1AA) To avoid doubt, the reference in subparagraph (1)(a)(ii) to an assessment does not include a reference to an amended assessment.
(1A) Subject to the provisions of this Part, the tax payable by a full self‑assessment taxpayer for a year of income becomes due and payable as follows:
(a) if the taxpayer's year of income ends on 30 June--on 1 December of the following year of income or on such later date as the Commissioner allows by notice published in the Gazette ;
(b) if the taxpayer's year of income ends on a day other than 30 June--on the first day of the sixth month of the following year of income, or on such later date as the Commissioner allows by notice published in the Gazette .
(2) An amount of tax that a taxpayer is liable to pay because the Commissioner amends the taxpayer's assessment is due and payable on the 21st day after the day on which the Commissioner gives the taxpayer notice of the amended assessment.
(2A) An amount of shortfall interest charge that a taxpayer is liable to pay is due and payable on the 21st day after the day on which the Commissioner gives the taxpayer notice of the amount of the charge.
(3) If any of the tax or shortfall interest charge which a person is liable to pay remains unpaid after the time by which the tax or charge is due to be paid, the person is liable to pay the general interest charge on the unpaid amount for each day in the period that:
(a) started at the beginning of the day by which the tax or shortfall interest charge was due to be paid; and
(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i) the tax or shortfall interest charge;
(ii) general interest charge on any of the tax or shortfall interest charge.
Note 1: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953 , and the shortfall interest charge is worked out under Division 280 in Schedule 1 to that Act.
Note 2: For provisions about collection and recovery of income tax and related amounts, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 .