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A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  

Note:

The special rules in this Part mainly modify the operation of Part 2-7, but they may affect other Parts of Chapter 2 in minor ways.

Division 162 - Payment of GST by instalments    View history reference

Subdivision 162-B - Consequences of electing to pay GST by instalments    View history reference

162-105  Net amounts for GST instalment payers  

 View history reference

If you are a *GST instalment payer, your *net amount for an *instalment tax period is the difference between:


(a) the amount that, but for this section, would be your *net amount under section 17-5, 123-15 or 126-5 for the instalment tax period; and
 View history reference


(b) the sum of all of the *GST instalments payable by you for the *GST instalment quarters of the instalment tax period.


 



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