Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 35.10

When entitlement arises

                   Your entitlement to be paid an amount under section 35-5 arises when the Commissioner gives you notice of the * assessment of your * net amount for the tax period.

Note:          In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your GST return (see section 155-15 in Schedule 1 to the Taxation Administration Act 1953 ).



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