A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
An entity may apply to the Commissioner for approval to make deferred payments of assessed GST on taxable importations.
Reg 33-15.02(1) amended by SLI No 279 of 2013, reg 4 and Sch 1 item 23, by substituting " assessed GST " for " GST " , effective 17 December 2013.
The application must:
(a) be made in a manner approved by the Commissioner; and
(b) contain the information required by the Commissioner.
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