Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 3   GST instalment system

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

6   At the end of section 162-140


(6) Your estimated annual GST amount relating to the *GST instalment quarter is zero if, apart from this subsection, this estimate would be less than zero.