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

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

33-15   Payments of assessed GST on importations  


Amounts of * assessed GST on * taxable importations are to be paid by the importer to the Commonwealth:

(a) at the same time, at the same place, and in the same manner, as * customs duty is payable on the goods in question (or would be payable if the goods were subject to customs duty); or

(b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.


The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts.


An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901 ) may refuse to deliver the goods concerned unless the * assessed GST has been paid.

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