Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 3   Consequential amendments

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

88   Section 33-1 (notes)

Repeal the notes, substitute:

Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.

Note 2: For provisions about collection and recovery of GST, see Subdivision 105-C, and Part 4-15, in Schedule 1 to the Taxation Administration Act 1953.

Note 3: Payments of GST on importations of goods are dealt with separately in section 33-15 of this Act.