A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

33-15.01B   Payment  

33-15.01B(1)  
An amount of assessed GST on a taxable importation that is payable by an approved entity must be paid to the Commissioner on or before the 21st day after the end of the month in which the liability for the assessed GST arose.

33-15.01B(2)  
Amounts of assessed GST must be paid by electronic payment.




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