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SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) TAXATION ACT 1987 - SECT 15DB

When levy due for payment

             (1)  Levy payable by a person on the lodgment of a particular return is due and payable on the day specified in the regulations for the purposes of this subsection.

          (1A)  Without limiting subsection (1), the regulations may provide that levy is due and payable on a day specified in a written notice given to the person by the Commissioner of Taxation.

             (2)  The specified day must not be earlier than 21 days after the day on which the notice is given.


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