Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 105.20

  (1)   If you are not * registered or * required to be registered during a particular month, you must pay to the Commissioner:

  (a)   amounts of * assessed GST on * taxable supplies under section   105 - 5 that you make during that month; and

  (b)   * assessed amounts of * increasing adjustments that you have that arise, during that month, in relation to supplies that are taxable supplies under section   105 - 5.

  (1A)   You 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 you 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.

  (2)   This section has effect despite Division   33 (which is about payments of GST).