142ANew due date for payment of tax that is not a penalty

1. This section applies for the transitional period described in subsection (10).

2. Subsection (2) applies for a transfer concession tax type if the Commissioner makes for a taxpayer, other than by an assessment (an electronic default assessment) made in the absence of a return and to which section 106(2) applies,—

3. an assessment (the new assessment) of tax for the taxpayer, if the taxpayer has not been assessed earlier for the tax, except by an electronic default assessment:
4. an amended assessment (the increased assessment)—
   1. to which paragraph (a) does not apply; and
   2. of an amount of tax exceeding the amount for which the taxpayer is liable immediately before the increased assessment; and
   3. made less than 30 days before, or on or after, the due date for the tax for which the taxpayer is liable immediately before the increased assessment.

5. Repealed

6. The Commissioner must—

7. fix a date that is 30 or more days after the date of the notice of the assessment for the payment of—
   1. the tax under a new assessment:
   2. the increase of tax under an increased assessment; and
8. give notice of the date to the taxpayer in the notice of the assessment.

9. Subsection (2) does not apply—

10. to any provisional tax that remains unpaid on an instalment date; or
12. if the Commissioner has notified the taxpayer before the due date for the payment of the tax that subsection (2) will not apply in respect of the tax as calculated by the taxpayer, or in respect of an amount of tax estimated by the taxpayer; or
13. if the Commissioner considers that setting a new due date may prejudice the Commissioner's ability to recover the tax or increased tax.

14. Subsections (5), (6), and (7) apply for a tax type that is not a transfer concession tax type if the Commissioner makes for a taxpayer, other than by an assessment (an electronic default assessment) made in the absence of a return and to which section 106(2) applies,—

15. an assessment (the new assessment) of tax for the taxpayer, if the taxpayer has not been assessed earlier for the tax, except by an electronic default assessment:
16. an amended assessment (the increased assessment)—
    1. to which paragraph (a) does not apply; and
    2. of an amount of tax exceeding the amount for which the taxpayer is liable immediately before the increased assessment; and
    3. made less than 30 days before, or on or after, the due date for the tax for which the taxpayer is liable immediately before the increased assessment.

17. The date of the notice of the relevant assessment is the due date for the payment of—

18. the tax under a new assessment:
19. the increase of tax under an increased assessment.

20. Despite subsection (5),—

21. the Commissioner must fix a date (the collection date) before which the Commissioner must not require payment of the tax or increased tax; and
22. the collection date must be 30 or more days after the due date set under subsection (5); and
23. the Commissioner must not take any action to collect the tax or increased tax before the collection date, other than under section RM 10(3) of the Income Tax Act 2007 or section 46(6) of the Goods and Services Tax Act 1985.

24. The Commissioner must give notice, in the notice of assessment, of the collection date and that—

25. the Commissioner does not require payment of the tax or increased tax before the collection date; but
26. despite the collection date, any refund of tax that the taxpayer is entitled to may be credited against the tax or increased tax before the collection date, under section RM 10(3) of the Income Tax Act 2007 or section 46(6) of the Goods and Services Tax Act 1985.

27. Subsections (5), (6), and (7) do not apply—

28. to any provisional tax that remains unpaid on an instalment date; or
29. if the Commissioner has notified the taxpayer before the due date for the payment of the tax that subsections (5), (6), and (7) will not apply in respect of the tax as calculated by the taxpayer, or in respect of an amount of tax estimated by the taxpayer; or
30. if the Commissioner considers that setting a collection date may prejudice the Commissioner’s ability to recover the tax or increased tax.

31. In this section,—

32. transfer concession tax type means a tax type for which the Commissioner decides it is appropriate to allow a concession from subsection (4), and the concession is necessary because of resource constraints imposed on the Commissioner during the period of co-existence of 2 Inland Revenue Department software platforms:
33. tax does not include a civil penalty.

34. For the purposes of subsection (1), the transitional period is the period of co-existence of 2 Inland Revenue software platforms that starts on the date on which the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 receives the Royal assent and ends on the date by which the last Order in Council made under section 142AB(5) brings that section into force for a particular tax type.

35. Section 142AB overrides this section, but this section continues to apply for an amount of tax in relation to which an incremental late payment penalty is payable under section 139B.