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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

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

Division 105 - Supplies in satisfaction of debts  

105-20   Payments of GST  

(1)  
If you are not * registered or * required to be registered during a particular month, you must pay to the Commissioner:


(a) amounts of * assessed GST on * taxable supplies under section 105-5 that you make during that month; and


(b) * assessed amounts of * increasing adjustments that you have that arise, during that month, in relation to supplies that are taxable supplies under section 105-5 .

(1A)  
You must pay each amount:


(a) on or before the later of:


(i) the 21st day after the end of the month; and

(ii) the day the Commissioner gives notice of the relevant * assessment to you under section 155-10 in Schedule 1 to the Taxation Administration Act 1953 ; and


(b) at the place and in the manner specified by the Commissioner.

(2)  
This section has effect despite Division 33 (which is about payments of GST).




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