A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

33-15.07   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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