A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 35.1 What this Division is about

Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 35.1

What this Division is about

This Division is about the Commissioner's obligation to pay to you your entitlements to input tax credits that remain after off-setting amounts of GST. The obligation to pay arises for any of your net amounts that are less than zero.

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