Document ID: chunk:federal_register_of_legislation:C2006C00616:clause:2_145
Version: federal_register_of_legislation:C2006C00616
Segment Type: clause
Provision Reference: sch 2 cl 145
Character Range: 77336–78206

145  Subsection 204(1)
Repeal the subsection, substitute:

 (1) Subject to the provisions of this Part, the tax payable by a taxpayer other than a full self‑assessment taxpayer for a year of income becomes due and payable:
 (a) if the taxpayer's return of income is lodged on or before the due date for lodgment—on the later of:
 (i) 21 days after the due date for lodgment of that return specified in the Gazette under section 161 for the year of income; or
 (ii) 21 days after a notice of assessment is given to the taxpayer; or
 (b) in any other case—21 days after that due date for lodgment.

Note 1: The Commissioner may defer the time at which the tax is, or would become, due and payable: see section 255‑10 in Schedule 1 to the Taxation Administration Act 1953.

Note 2 The Commissioner may defer the due date for lodgment: see section 388‑55 in that Schedule.