82. Methods and time for payment

in the case of tax payable by withholding, at the time provided for in section 86;

in the case of tax payable by instalment, on the date by which the instalment is to be paid under section 90;

in the case of tax payable on assessment –

on the date on which the capital gains tax return shall be filed under section 93 for a person with taxable income consisting of a gain from the realisation of an investment asset; or

on the date that is six months after the end of the year of assessment for which a return of income shall be filed under section 93 in relation to tax payable on assessment not covered by subparagraph (i); and

in any other case not stated in subsection (1), on the date stated in a notice for payment.