Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An entity that, under subsection 33 - 10(2) of the A New Tax System (Goods and Services Tax) Act 1999 , is required to pay an assessed net amount for a tax period electronically must also electronically pay the Commissioner all of its other tax debts that are due to be paid during that period.
(2) A large withholder that, under subsection 16 - 85(1) in Schedule 1, is required to pay an amount electronically in a particular month must also electronically pay the Commissioner all of its other tax debts that are due to be paid during that month.