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 33-15.02  

33-15.02   Application for approval  
An entity may apply to the Commissioner in the approved form for approval to make deferred payments of assessed GST on taxable importations.