INCOME TAX ASSESSMENT ACT 1997 - SECT 197.70 Due date for payment of untainting tax
INCOME TAX ASSESSMENT ACT 1997 - SECT 197.70
Due date for payment of untainting tax* Untainting tax is due and payable at the end of 21 days after the end of the * franking period in which the choice to untaint was made.
Note: For provisions about collection and recovery of untainting tax,
see Part 4 - 15 in Schedule 1 to the
Taxation Administration Act 1953 .