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-A - Electing to pay GST by instalments  

162-15   Electing to pay GST by instalments  

You may, by notifying the Commissioner in the * approved form , elect to pay GST by instalments if you are eligible under section 162-5 .


Your election takes effect from:

(a) the start of the earliest tax period for which, on the day on which you make your election, your * GST return is not yet due; or

(b) the start of such other tax period as the Commissioner allows, in accordance with a request you make in the * approved form .


Refusing a request to allow your election to take effect from the start of another tax period is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

(Repealed by No 134 of 2004)

(Repealed by No 134 of 2004)

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