A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 2-7
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Returns, payments and refunds
Division 33
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Payments of GST
33-15.02
Application for approval
(1)
An entity may apply to the Commissioner for approval to make deferred payments of assessed GST on taxable importations.
(2)
The application must:
(a) be made in a manner approved by the Commissioner; and
(b) contain the information required by the Commissioner.
An entity may apply to the Commissioner for approval to make deferred payments of assessed GST on taxable importations.
View history note
Hide history note(2)
The application must:
(a) be made in a manner approved by the Commissioner; and
(b) contain the information required by the Commissioner.
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