Commonwealth Consolidated Regulations
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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 1999 - REG 33.15.07
Due date for deferred payments
An amount of assessed GST on taxable importations that is payable by an
approved entity must be paid to the Commissioner on or before the 21st day
after the end of the month in which the liability for the assessed GST arose.
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