Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:16_14
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 16 cl 14
Character Range: 319560–320162

14  After subsection 204(1)
Insert:

 (1A) Subject to the provisions of this Part, the tax payable by a full self‑assessment taxpayer for a year of income becomes due and payable as follows:
 (a) if the taxpayer's year of income ends on 30 June—on 1 December of the following year of income or on such later date as the Commissioner allows by notice published in the Gazette;
 (b) if the taxpayer's year of income ends on a day other than 30 June—on the first day of the sixth month of the following year of income, or on such later date as the Commissioner allows by notice published in the Gazette.