A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  

Note:

The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.

Division 162 - Payment of GST by instalments  

Subdivision 162-B - Consequences of electing to pay GST by instalments  

162-75   Giving notices relating to GST instalments  


If:


(a) you are required to pay a *GST instalment; and


(b) the Commissioner requires you to give a notice relating to the GST instalment;

you must give the notice to the Commissioner, in the *approved form, on or before the day on which you are required to pay the GST instalment.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.