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DUTIES ACT 2000 - SECT 16 When must duty be paid?

DUTIES ACT 2000 - SECT 16

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. 17 amended by No. 30/2002 s. 5 (ILA s. 39B(1)).