Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.110

             (1)  If:

                     (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).