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

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  

Note:

The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.

Division 162 - Payment of GST by instalments  

Subdivision 162-B - Consequences of electing to pay GST by instalments  

162-50   GST instalment payers  

(1)    
You are a GST instalment payer while an election that you have made under section 162-15 has effect.

(2)    

You are a GST instalment payer for any * financial year for which your election has effect.

(3)    
However, if your election has effect only for part of a * financial year , you are a GST instalment payer only for that part of that financial year.