Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 840.810

  (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