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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-C - GST instalments    View history reference

162-135  Notified instalment amounts  

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(1)  

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Your notified instalment amount for a *GST instalment quarter is the amount that is:


(a) worked out by the Commissioner; and


(b) notified by the Commissioner to you before the day on which the *GST instalment is due.

The amount must not be less than zero.

(2)  

However, the Commissioner is not to work out or notify a *notified instalment amount for a *GST instalment quarter if you had a *varied instalment amount for an earlier GST instalment quarter of the same *instalment tax period.


 



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