Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102uo
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102UO
Character Range: 877445–878432

102UO  Payment of trustee beneficiary non‑disclosure tax

Due date
 (1) Trustee beneficiary non‑disclosure tax is due and payable at the end of:
 (a) 21 days after the TB statement period concerned ends; or
 (b) such later day as the Commissioner, in special circumstances, allows.

Debt due
 (2) Trustee beneficiary non‑disclosure tax, when it becomes due and payable, is a debt due to the Commonwealth and payable to the Commissioner.
 (3) Any unpaid trustee beneficiary non‑disclosure tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner suing in his or her official name.

Application
 (4) Subsections (2) and (3) do not apply in relation to any trustee beneficiary non‑disclosure tax that becomes due and payable on or after 1 July 2000.
Note: For provisions about collection and recovery of trustee beneficiary non‑disclosure tax and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.