Section 102UO — Income Tax Assessment Act 1936: 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.