Queensland Numbered Acts

REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2009 No. 19 - SECT 83

Section 35(a) and (b)--

omit, insert--

'(a) for a return self assessment--

(i) when lodging the return for the liability; or

(ii) if the amount is received after the return for the self assessment is lodged--immediately after receiving the amount; or

(b) for a standard self assessment--

(i) by the due date for the self assessment; or

(ii) if the amount is received after the due date for the self assessment--immediately after receiving the amount.'.