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.
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