A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.110 When payments of assessed net amounts must be made--GST instalment payers
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.110
When payments of assessed net amounts must be made--GST instalment payers(a) you are a * GST instalment payer; and
(b) the * assessed net amount for an * instalment tax period applying to you is greater than zero;
you must pay the assessed net amount to the Commissioner on or before the day on which, under section 162 - 60, you are required to give to the Commissioner your * GST return for the instalment tax period.
(2) This section has effect despite sections 33 - 3 and
33 - 5 (which are about when payments of assessed net amounts are made).