Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the * assessed net amount for an * annual tax period applying to you is greater than zero, you must pay the assessed net amount to the Commissioner on or before the day on which, under section 151 - 45, you are required to give to the Commissioner your * GST return for the annual tax period.
(2) This section has effect despite section 33 - 5 (which is about when payments of assessed net amounts must be made).