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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

162-55  Tax periods for GST instalment payers  

 View history reference

(1)  

The tax period that applies to you, if you are a *GST instalment payer for a *financial year, is that financial year.

(2)  

The tax period that applies to you, if you are a *GST instalment payer only for part of a *financial year, is that part of that financial year.

(3)  

A tax period under this section is an instalment tax period.

(4)  

This section has effect despite sections 27-5, 27-10, 27-15 and 27-30 (which are about tax periods).


 



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