Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)
Schedule 3 Payment of GST by instalments
Taxation Administration Act 1953
8 Subsection 62(2) (table item 37B)
Repeal the item, substitute:
|
37B |
refusing a request to allow an election to pay GST by instalments to take effect from the start of another tax period |
paragraph 162-15(2)(b) |