TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZM When payments are treated as received

TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZM

    For the purposes of taxation laws, a payment in respect of a tax debt is taken not to have been made until it is received by:

  (a)   the Commissioner; or

  (b)   a person acting on behalf of the Commissioner.