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  

162-85   A GST instalment payer ' s concluding tax period  

If any of the following occurs:

(a) a *GST instalment payer who is an individual dies;

(b) a GST instalment payer ceases to *carry on any *enterprise;

(c) a GST instalment payer ' s *registration is cancelled;

during an *instalment tax period applying to the GST instalment payer, the instalment tax period is not affected by the death, cessation or cancellation.

However, any requirement to pay *GST instalments for a *GST instalment quarter of the *instalment tax period does not apply if the GST instalment quarter commences after:

(a) the death or cessation occurred; or

(b) the cancellation took effect.

This section has effect despite sections 27-40 (which is about an entity ' s concluding tax period) and 162-70 .


However, this section does not affect the application of:

(a) section 27-39 ; or

(b) if a *GST instalment payer for any reason ceases to exist - section 27-40 .

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