A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

33-15.02   Application for approval  

(1)  
An entity may apply to the Commissioner for approval to make deferred payments of assessed GST on taxable importations.

(2)  
The application must:


(a) be made in a manner approved by the Commissioner; and


(b) contain the information required by the Commissioner.




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