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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 840.810

Payment of tax under section 840-805

             (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



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