Commonwealth Consolidated Regulations

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 1999 - REG 33.15.02

Application for approval

             (1)  An entity may apply to the Commissioner for approval to make deferred payments of assessed GST on taxable importations.

             (2)  The application must:

                     (a)  be made in a manner approved by the Commissioner; and

                     (b)  contain the information required by the Commissioner.



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