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TAXATION ADMINISTRATION ACT 2001 - SECT 33
Earlier time for payment of tax and other amounts
33 Earlier time for payment of tax and other amounts
(1) This section applies despite sections 30 and 32 .
(2) The commissioner
may, in an assessment notice or notice given under this section, state an
earlier date than the date stated in section 30 or 32 as the date the tax or
amount is payable if the commissioner reasonably believes the tax or amount
may not be recoverable if the date for payment under the section otherwise
were to apply.
(3) The date stated in the notice mentioned in subsection (2)
must not be a date before the notice is given.
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