Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 78.90

  (1)   An entity that is not * registered or * required to be registered during a particular month must pay to the Commissioner:

  (a)   amounts of * assessed GST on * taxable supplies under section   78 - 50 that it makes during that month; and

  (b)   * assessed amounts of * increasing adjustments that it has that arise, during that month, in relation to supplies that are taxable supplies under section   78 - 50.

  (1A)   The entity must pay each amount:

  (a)   on or before the later of:

  (i)   the 21st day after the end of the month; and

  (ii)   the day the Commissioner gives notice of the relevant * assessment to the entity under section   155 - 10 in Schedule   1 to the Taxation Administration Act 1953 ; and

  (b)   at the place and in the manner specified by the Commissioner.

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