Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 35

35. (1) The Commissioner may in any case grant such extension of time for
payment of tax, or permit payment of tax to be made by such instalments and
within such time, as he considers the circumstances warrant, and in any such
case the tax is due and payable accordingly.

(2) In this section, ''tax'' includes additional tax under section 17.