Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 151.50

When payments of assessed net amounts for annual tax periods must be made

             (1)  If the * assessed net amount for an * annual 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 151-45, you are required to give to the Commissioner your * GST return for the annual tax period.

             (2)  This section has effect despite section 33-5 (which is about when payments of assessed net amounts must be made).



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