Tax Administration Act 1994 - meaning of 'due and payable' under section 91E(4)(d)(i)
QB 15/07 considers when a tax, duty or levy will be 'due and payable' under s 91E(4)(d)(i) of the Tax Administration Act 1994.
QB 15/07 considers when a tax, duty or levy will be 'due and payable' under s 91E(4)(d)(i) of the Tax Administration Act 1994.