Part 8
Collection of financial support
Due dates for payment of financial support
133Alteration to first due date where notice of assessment issued
Where the Commissioner issues a notice of assessment of financial support payable by a liable person, the first amount of that financial support that is required to be paid by that liable person after that notice of assessment is issued is a debt that is due and payable on the later of—
- the day on which that amount would, but for this section, be payable by the liable person; or
- the day that is 30 days after the date of issue of that notice of assessment.
This section does not apply in respect of an amended assessment to which the provisions of section 87(6) apply.