Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.135

  (1)   Your notified instalment amount for a * GST instalment quarter is the amount that is:

  (a)   worked out by the Commissioner; and

  (b)   notified by the Commissioner to you before the day on which the * GST instalment is due.

The amount must not be less than zero.

  (2)   However, the Commissioner is not to work out or notify a * notified instalment amount for a * GST instalment quarter if you had a * varied instalment amount for an earlier GST instalment quarter of the same * instalment tax period.