(a) within 7 days after the end of the month in which those wages were
paid or payable, other than the month of June, and
(b) within 28 days after
the end of the month of June in relation to taxable wagespaid or payable in
the month of June.
(2) However, if the Chief Commissioner has reason to
believe that a person may leave Australia before any payroll tax becomes
payable by the person, the tax is payable on the day fixed by the Chief
Commissioner by notice served on the person.