Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 105.20

             (1)  If you are not * registered or * required to be registered during a particular month, you must pay:

                     (a)  amounts of GST on * taxable supplies under section 105-5 that you make during that month; and

                     (b)  amounts of * increasing adjustments that you have that arise, during that month, in relation to supplies that are * taxable supplies under section 105-5;

within 21 days after the end of the month, and at the place and in the manner specified by the Commissioner.

             (2)  This section has effect despite Division 33 (which is about payments of GST).