Tax demand payment rules impose default consequences, permit instalments and conditional appeal protection, and prevent duplicate interest charges. Tax specified in a notice of demand must generally be paid within thirty days, subject to a shorter approved period, extension, or instalment facility. ... Summary
Tax demand payment rules impose default consequences, permit instalments and conditional appeal protection, and prevent duplicate interest charges.
Tax specified in a notice of demand must generally be paid within thirty days, subject to a shorter approved period, extension, or instalment facility. Delayed payment attracts simple interest, but interest cannot be charged twice for the same amount and period. Interest is recomputed when demand changes and may be reduced or waived on genuine hardship, uncontrollable circumstances, and co-operation conditions. Non-payment results in deemed default, while disputed demand may receive conditional protection during appeal. Foreign-income tax is protected from default treatment while remittance is legally restricted.
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