Section 960 | Further provisions about assessments

(1)Income tax assessed on a person under this Chapter is due on the date mentioned in section 951 and an appeal against the assessment does not affect the date when the income tax is due under that section.

(2)On the determination of an appeal against an assessment under this Chapter any income tax overpaid must be repaid.

(3)Any income tax assessable under any one or more of the provisions of this Chapter may be included in a single assessment if all the income tax is due on the same date.