A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  


33-15.01   Purpose of Division  
For paragraph 33-15(1)(b) of the Act, this Division provides for the deferral of payments of amounts of assessed GST on taxable importations.

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