Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 3 GST instalment system
A New Tax System (Goods and Services Tax) Act 1999
5 At the end of subsection 162-140(4)
Add:
Note 2: Your estimated annual GST amount is taken to be zero if it would otherwise be less than zero (see subsection (6)).
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