South Australian Consolidated Acts

DEBITS TAX ACT 1994 - SECT 11

11—When tax payable

        (1)         Tax payable on a taxable debit to a taxable account must be paid not later than 14 days after the end of the month during which the debit was made to the account.

        (2)         The amount specified in an assessment by the Commissioner as tax payable on an eligible debit to an account other than a taxable account must be paid not later than the day specified in the assessment, being a day not less than 14 days—

            (a)         after the day on which the assessment is served on the person or persons liable to pay the tax; or

            (b)         if there are two or more persons liable to pay the tax and the assessment is served on them on different days—after the earlier or earliest of those days.