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  

33-10   How payment of assessed net amounts are made  


You may pay by * electronic payment any * assessed net amounts payable by you. Any amounts of an assessed net amount that you do not pay by electronic payment must be paid in the manner determined in writing by the Commissioner.


However, if your * GST turnover meets the * electronic lodgment turnover threshold , you must pay by * electronic payment any * assessed net amounts payable by you.
Note 1:

A penalty applies if you fail to pay electronically as required - see section 288-20 in Schedule 1 to the Taxation Administration Act 1953 .

Note 2:

You must also pay other tax debts electronically - see section 8AAZMA in that Act.


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