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

S 105-20(1) substituted by No 39 of 2012, s 3 and Sch 1 item 85, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. No 39 of 2012, s 3 and Sch 1 item 241 also contains the following savings provision:

241 Savings provision  
(1)
A specification:

(a) made by the Commissioner for the purposes of subsection 78-90(1) of the A New Tax System (Goods and Services Tax) Act 1999 ; and

(b) in force just before the commencement of this item [ 1 July 2012];

has effect, from that commencement, as if it had been made for the purposes of paragraph 78-90(1A)(b) of that Act as in force after that commencement.

(2)
A specification:

(a) made by the Commissioner for the purposes of subsection 105-20(1) of the A New Tax System (Goods and Services Tax) Act 1999 ; and

(b) in force just before the commencement of this item [ 1 July 2012];

has effect, from that commencement, as if it had been made for the purposes of paragraph 105-20(1A)(b) of that Act as in force after that commencement.

S 105-20(1) formerly read:

(1)
If you are not *registered or *required to be registered during a particular month, you must pay:

(a) amounts of GST on *taxable supplies under section 105-5 that you make during that month; and

(b) amounts of *increasing adjustments that you have that arise, during that month, in relation to supplies that are *taxable supplies under section 105-5 ;

within 21 days after the end of the month, and at the place and in the manner specified by the Commissioner.

S 105-20(1A) inserted by No 39 of 2012, s 3 and Sch 1 item 85, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. For savings provision, see note under s 105-20(1).