A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

SECTION 33-15.01  

33-15.01   Object of this Division  
The object of this Division is to provide for the deferral of payments of amounts of assessed GST on taxable importations.