Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 35.10

    Your entitlement to be paid an amount under section   35 - 5 arises when the Commissioner gives you notice of the * assessment of your * net amount for the tax period.

Note:   In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your GST return (see section   155 - 15 in Schedule   1 to the Taxation Administration Act 1953 ).