(1) An approved entity must:
(a) enter goods for home consumption by computer (within the meaning of the Customs Act 1901 ); and
(b) lodge its GST returns electronically in a format approved by the Commissioner for this regulation; and
(c) pay the amounts of assessed GST for which the entity is liable by electronic payment.
(2) However, paragraphs (1)(b) and (c) do not apply to an approved entity that is a member (but not the representative member) of a GST group.