A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-7
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Returns, payments and refunds
Division 33
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Payments of GST
33-10
How payment of assessed net amounts are made
(1)
You may pay by * electronic payment any * assessed net amounts payable by you. Any amounts of an assessed net amount that you do not pay by electronic payment must be paid in the manner determined in writing by the Commissioner.
(2)
However, if your * GST turnover meets the * electronic lodgment turnover threshold , you must pay by * electronic payment any * assessed net amounts payable by you.
You may pay by * electronic payment any * assessed net amounts payable by you. Any amounts of an assessed net amount that you do not pay by electronic payment must be paid in the manner determined in writing by the Commissioner.
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However, if your * GST turnover meets the * electronic lodgment turnover threshold , you must pay by * electronic payment any * assessed net amounts payable by you.
Note 1:
A penalty applies if you fail to pay electronically as required - see section 288-20 in Schedule 1 to the Taxation Administration Act 1953 .
Note 2:
You must also pay other tax debts electronically - see section 8AAZMA in that Act.
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