(1) Income tax under section 840-805 is due and payable by you at the end of 21 days after:
(a) if subsection 840-805(2) or (3) of the Income Tax Assessment Act 1997 would apply to you apart from section 840-805 of this Act--the end of the month in which the relevant amount is paid, applied or dealt with; or
(b) if subsection 840-805(4) of that Act would so apply to you--the end of the month in which you become presently entitled to the relevant amount.
(2) Subsections 840-810(2) to (5) of the Income Tax Assessment Act 1997 apply to income tax payable under this section.
Table of sections
840-905 Application of Subdivision 840-S of the Income Tax Assessment Act 1997