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  


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  

162-110   When payments of assessed net amounts must be made - GST instalment payers  



(a) you are a * GST instalment payer ; and

(b) the * assessed net amount for an * instalment tax period applying to you is greater than zero;

you must pay the assessed net amount to the Commissioner on or before the day on which, under section 162-60 , you are required to give to the Commissioner your * GST return for the instalment tax period.


This section has effect despite sections 33-3 and 33-5 (which are about when payments of assessed net amounts are made).

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