A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 35 - Refunds  

35-10   When entitlement arises  

Your entitlement to be paid an amount under section 35-5 arises when the Commissioner gives you notice of the * assessment of your * net amount for the tax period.

In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your GST return (see section 155-15 in Schedule 1 to the Taxation Administration Act 1953 ).

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