Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 78.90

Payments of GST

             (1)  An entity that is not * registered or * required to be registered during a particular month must pay to the Commissioner:

                     (a)  amounts of * assessed GST on * taxable supplies under section 78-50 that it makes during that month; and

                     (b)  * assessed amounts of * increasing adjustments that it has that arise, during that month, in relation to supplies that are taxable supplies under section 78-50.

          (1A)  The entity must pay each amount:

                     (a)  on or before the later of:

                              (i)  the 21st day after the end of the month; and

                             (ii)  the day the Commissioner gives notice of the relevant * assessment to the entity under section 155-10 in Schedule 1 to the Taxation Administration Act 1953 ; and

                     (b)  at the place and in the manner specified by the Commissioner.

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



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