Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Division is about your obligation to pay to the Commonwealth amounts of GST that remain after off-setting your entitlements to input tax credits. The obligation to pay arises for any of your assessed net amounts that are greater than zero.
Note 1A: For provisions about assessment (including self-assessment), see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .
Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953 .
Note 2: For provisions about collection and recovery of GST, see Subdivision 105-C, and Part 4-15, in Schedule 1 to the Taxation Administration Act 1953 .
Note 3: Payments of GST on importations of goods are dealt with separately in section 33-15 of this Act.
Note 4: For taxable supplies of new residential premises or potential residential land, section 14-250 in Schedule 1 to the Taxation Administration Act 1953 may require the recipient to pay to the Commissioner an amount representing the GST on the supply, and the supplier is then entitled to a credit for that payment under section 18-60 in that Schedule.