Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 9   Administration

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

7   After section 35-5

Insert:

35-10 When entitlement arises

Your entitlement to be paid an amount under section 35-5 arises when you give the Commissioner a *GST return under section 31-5 or 31-20.