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

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

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 assessed net amounts that are less than zero.