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  

33-5   When payments of assessed net amounts must be made - other tax periods  

(1)  


If the * assessed net amount for a tax period (other than a * quarterly tax period ) applying to you is greater than zero, you must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of that tax period.

(2)  


However, if the tax period ends during the first 7 days of a month, you must pay the * assessed net amount to the Commissioner on or before the 21st day of that month.



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