Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.75

    If:

  (a)   you are required to pay a * GST instalment; and

  (b)   the Commissioner requires you to give a notice relating to the GST instalment;

you must give the notice to the Commissioner, in the * approved form, on or before the day on which you are required to pay the GST instalment.