A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 2-7
-
Returns, payments and refunds
Division 33
-
Payments of GST
33-15.07
33-15.07
Due date for deferred payments
An amount of assessed GST on taxable importations that is payable by an approved entity must be paid to the Commissioner on or before the 21st day after the end of the month in which the liability for the assessed GST arose.
An amount of assessed GST on taxable importations that is payable by an approved entity must be paid to the Commissioner on or before the 21st day after the end of the month in which the liability for the assessed GST arose.
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.