Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.75

                   If:

                     (a)  you are required to pay a * GST instalment; and

                     (b)  the Commissioner requires you to give a notice relating to the GST instalment;

you must give the notice to the Commissioner, in the * approved form, on or before the day on which you are required to pay the GST instalment.