DUTIES ACT 2000 - SECT 103B When must duty be paid?
DUTIES ACT 2000 - SECT 103B
When must duty be paid?A tax default does not occur for the purposes of the Taxation Administration Act 1997 if duty is paid within 30 days after the liability to pay the duty arises.
S. 103C inserted by No. 46/2004 s. 13.