Taxation Administration Act 1953
An entity that, under subsection 33-10(2) of the A New Tax System (Goods and Services Tax) Act 1999 , is required to pay an assessed net amount for a tax period electronically must also electronically pay the Commissioner all of its other tax debts that are due to be paid during that period.
A large withholder that, under subsection 16-85(1) in Schedule 1 , is required to pay an amount electronically in a particular month must also electronically pay the Commissioner all of its other tax debts that are due to be paid during that month.
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