Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.105

                   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

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