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Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2013 - onwards
  Version 3 of 3    

952. Obligation to pay preliminary tax.

Deleted from 1 January 2013

(1) Every person who is a chargeable person as respects any chargeable period shall be liable to pay to the Collector-General in accordance with this section and section 958 the amount of that person's preliminary tax appropriate to that chargeable period.

(2) The amount of a chargeable person's preliminary tax appropriate to a chargeable period shall be the amount of tax which in the opinion of the chargeable person is likely to become payable by that person for the chargeable period by reason of an assessment or assessments for the chargeable period made or to be made by the inspector or which would be made by the inspector if the inspector did not elect under section 954(4)) not to make an assessment.

(3) [deleted]

(4) Where on or before the due date for the payment of an amount of preliminary tax appropriate to a chargeable period the chargeable person by whom the tax is payable has received notice of an assessment for the period, the chargeable person shall not be liable to p

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