Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.50

GST instalment payers

             (1)  You are a GST instalment payer while an election that you have made under section 162-15 has effect.

             (2)  You are a GST instalment payer for any * financial year for which your election has effect.

             (3)  However, if your election has effect only for part of a * financial year, you are a GST instalment payer only for that part of that financial year.



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