Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT (No. 10) 1985 No. 43, 1985 - SECT 9

9. (1) Every person liable to pay tax under section 6 upon the sale value of
goods deemed to be sold by the person during any month shall, within 21 days
after the close of that month, pay sales tax upon that sale value.

(2) Subject to this Act, sales tax is due and payable at the end of the period
of 21 days referred to in sub-section (1).