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

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

33-15   Payments of assessed GST on importations  

(1)    

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Amounts of * assessed GST on * taxable importations are to be paid by the importer to the Commonwealth:

(a) at the same time, at the same place, and in the same manner, as * customs duty is payable on the goods in question (or would be payable if the goods were subject to customs duty); or

(b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.

Note:

The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts.

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History

S 33-15(1) amended by No 39 of 2012, s 3 and Sch 1 items 62 and 63, by substituting " *assessed GST " for " GST " and " assessed net amounts " for " net amounts " in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2)    

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An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901 ) may refuse to deliver the goods concerned unless the * assessed GST has been paid.

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History

S 33-15(2) amended by No 39 of 2012, s 3 and Sch 1 item 64, by substituting " *assessed GST " for " GST " , applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 33-15(2) inserted by No 176 of 1999, s 3 and Sch 1 item 47, effective 1 July 2000.

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