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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