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 35
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Refunds
35-10
When entitlement arises
Your entitlement to be paid an amount under section 35-5 arises when the Commissioner gives you notice of the * assessment of your * net amount for the tax period.
Your entitlement to be paid an amount under section 35-5 arises when the Commissioner gives you notice of the * assessment of your * net amount for the tax period.
Note:
In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your GST return (see section 155-15 in Schedule 1 to the Taxation Administration Act 1953 ).
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