A New Tax System (Goods and Services Tax) Act 1999
Note:Division 162 - Payment of GST by instalments Subdivision 162-B - Consequences of electing to pay GST by instalments 162-110 When payments of assessed net amounts must be made - GST instalment payers (1)
(a) you are a * GST instalment payer ; and
(b) the * assessed net amount for an * instalment tax period applying to you is greater than zero;
you must pay the assessed net amount to the Commissioner on or before the day on which, under section 162-60 , you are required to give to the Commissioner your * GST return for the instalment tax period.
This section has effect despite sections 33-3 and 33-5 (which are about when payments of assessed net amounts are made).
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