Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Despite anything in this Act:
(a) the Commissioner must not pay an amount by way of a ca sh flow boost after 30 June 2026 ; and
(b) if:
(i) an entity is entitled to a cash flow boost for a period (disregarding this paragraph); and
(ii) the Commissioner would contravene paragraph ( a) by paying that cash flow boost;
the entity is not entitled to the cash flow boost for the period .
(2) Despite anything in this Act:
(a) the Commissioner must not pay an amount by way of a cash flow boost for a period if the entity fails to notify the Commissioner, in the approved form lodged with the Commissioner and by the deadline mentioned in subsection ( 3) , of:
(i) for a period covered by subsection 5 (2)--its withholding period total for the period; or
(ii) for a period covered by subsection 6 (2 )--its entitlement to the cash flow boost for the period; and
(b) if:
(i) an entity is entitled to a cash flow boost for a period (disregarding this paragraph); and
(ii) the Commissioner would contravene paragraph ( a) by paying that cash flow boost;
the entity is not entitled to the cash flow boost for the period .
(3) For the purposes of paragraph ( 2)(a), for a period covered by subsection 5 (2), the deadline is 2 years after the day on which the entity must notify the Commissioner under subsection 16 - 150(1) in Schedule 1 to the Taxation Administration Act 1953 of an amount that it must pay the Commissioner in respect of an amount that it withheld in the period .
(4) For the purposes of paragraph ( 2)(a), for a period covered by subsection 6 (2), the deadline is :
(a) unless paragraph ( b) applies-- 2 years after the time at which the entity must give the Commissioner its GST return for the tax period corresponding to the period in accordance with Division 31 of the A New Tax System (Goods and Services Tax) Act 1999 ; or
(b) if the 2019 - 20 financial year is an annual tax period that applies to the entity:
(i) if the period is the quarter end ing on 30 June 2020--28 July 2022 ; or
(ii) if the period is the quarter ending on 3 0 September 2020--28 October 2022 .