Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 9 Administration
A New Tax System (Goods and Services Tax) Act 1999
7 After section 35-5
35-10 When entitlement arises
Your entitlement to be paid an amount under section 35-5 arises when you give the Commissioner a *GST return under section 31-5 or 31-20.