Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.110

  (1)   If:

  (a)   you are a * GST instalment payer; and

  (b)   the * assessed net amount for an * instalment 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   162 - 60, you are required to give to the Commissioner your * GST return for the instalment tax period.

  (2)   This section has effect despite sections   33 - 3 and 33 - 5 (which are about when payments of assessed net amounts are made).