Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.60

  (1)   If an entity has a * GST branch and the * assessed net amount relating to the * GST branch for a tax period is greater than zero:

  (a)   the entity must pay that assessed net amount to the Commissioner; and

  (b)   Division   33 applies to payment of that amount as if it were a payment the entity was obliged to make under section   33 - 3 or 33 - 5 (as the case requires).

  (2)   This section has effect despite Division   33 (which is about payments of GST).