Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 9

9. Subject to this Act-

   (a)  where tax in respect of a taxable debit made during a month (whether
        or not that tax is the subject of an assessment) is payable by a bank
        under sub-section 8 (1), that tax shall be paid by the bank not later
        than 14 days after the end of that month; and

   (b)  tax to which an assessment made under sub-section 16 (2) relates shall
        be paid by the person liable to pay the tax not later than the day
        specified in a notice of that assessment as the day on which the tax
        is due for payment, being a day not less than 14 days after the day on
        which the notice was served on the person.