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 162-75 Giving notices relating to GST instalments
(a) you are required to pay a *GST instalment; and
(b) the Commissioner requires you to give a notice relating to the GST instalment;
you must give the notice to the Commissioner, in the *approved form, on or before the day on which you are required to pay the GST instalment.
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