A New Tax System (Goods and Services Tax) Act 1999
Note:Division 78 - Insurance Subdivision 78-D - Insured entities that are not registered etc. 78-90 Payments of GST (1)
An entity that is not * registered or * required to be registered during a particular month must pay to the Commissioner:
(a) amounts of * assessed GST on * taxable supplies under section 78-50 that it makes during that month; and
(b) * assessed amounts of * increasing adjustments that it has that arise, during that month, in relation to supplies that are taxable supplies under section 78-50 .
The entity must pay each amount:
(a) on or before the later of:
(i) the 21st day after the end of the month; and
(ii) the day the Commissioner gives notice of the relevant *assessment to the entity under section 155-10 in Schedule 1 to the Taxation Administration Act 1953 ; and
(b) at the place and in the manner specified by the Commissioner.
This section has effect despite Division 33 (which is about payments of GST).
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