Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 3   GST instalment system

A New Tax System (Goods and Services Tax) Act 1999

5   At the end of subsection 162-140(4)

Add:

Note 2: Your estimated annual GST amount is taken to be zero if it would otherwise be less than zero (see subsection (6)).