Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8aazmb
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8AAZMB
Character Range: 124064–124636

8AAZMB  Saturdays, Sundays and public holidays
 (1) Where, apart from this section, an amount in respect of a tax debt is due and payable by, or on, a day (the payment day) that is not a business day, the payment is due and payable on the first business day after the payment day.
 (2) In this section:
business day means a day other than:
 (a) a Saturday or a Sunday; or
 (b) a day which is a public holiday for the whole of:
 (i) any State; or
 (ii) the Australian Capital Territory; or
 (iii) the Northern Territory.
tax debt does not include general interest charge.