Introduction Details of the Sections Section 163 – Payment of tax
347.Subsection (1) provides that the tax charged must be paid by the required filing date for the annual tax on enveloped dwellings return for the chargeable period.
348.Subsection (2) requires any tax payable as a consequence of the adjusted chargeable amount exceeding the amount payable under subsection 1 to be paid not later than the filing date for the adjusted chargeable amount return.
349.Subsection (3) requires tax payable as a result of an amendment to a return to be paid immediately or if the amendment is before the filing date, by the filing date.
350.Subsection (4) defines return for the purposes of subsection (3).
351.Subsection (5) says that tax on a determination or assessment must be paid within 30 days.