Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.60

             (1)  If an entity has a * GST branch and the * assessed net amount relating to the * GST branch for a tax period is greater than zero:

                     (a)  the entity must pay that assessed net amount to the Commissioner; and

                     (b)  Division 33 applies to payment of that amount as if it were a payment the entity was obliged to make under section 33-3 or 33-5 (as the case requires).

             (2)  This section has effect despite Division 33 (which is about payments of GST).