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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.75
Giving notices relating to GST instalments
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.
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