A New Tax System (Goods and Services Tax) Regulations 2019
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
SECTION 33-15.01B
Payment
(1)
An amount of assessed GST on a taxable importation that is payable by an approved entity must be paid to the Commissioner on or before the 21st day after the end of the month in which the liability for the assessed GST arose.
(2)
Amounts of assessed GST must be paid by electronic payment.
An amount of assessed GST on a taxable importation that is payable by an approved entity must be paid to the Commissioner on or before the 21st day after the end of the month in which the liability for the assessed GST arose.
(2)
Amounts of assessed GST must be paid by electronic payment.
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