A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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

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

The application must:

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

(b) contain the information required by the Commissioner.

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