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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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