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

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

33-1   What this Division is about  

This Division is about your obligation to pay to the Commonwealth amounts of GST that remain after off-setting your entitlements to input tax credits. The obligation to pay arises for any of your assessed net amounts that are greater than zero.

Note 1A:

For provisions about assessment (including self-assessment), see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .

Note 1:

For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953 .

Note 2:

For provisions about collection and recovery of GST, see Subdivision 105-C , and Part 4-15 , in Schedule 1 to the Taxation Administration Act 1953 .

Note 3:

Payments of GST on importations of goods are dealt with separately in section 33-15 of this Act.

Note 4:

For taxable supplies of new residential premises or potential residential land, section 14-250 in Schedule 1 to the Taxation Administration Act 1953 may require the recipient to pay to the Commissioner an amount representing the GST on the supply, and the supplier is then entitled to a credit for that payment under section 18-60 in that Schedule.


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