Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 32
Time for payment of other amounts
32 Time for payment of other amounts
(1) This section applies if—
(a) an amount, other than tax or late payment
interest is payable under a tax law; and
(b) no time for payment is otherwise
stated in the tax law.
(2) The amount must be paid—
(a) if the amount
relates to tax payable under a default assessment mentioned in section 30 (1)
(c) —immediately after the assessment notice for the default assessment is
given to the taxpayer; or
(b) otherwise—by the date stated in a written
notice given by the commissioner to the taxpayer for the amount.
subsection (2) (b) , the stated date must be at least 30 days after the
notice is given.
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