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
6 At the end of section 162-140
Add:
(6) Your estimated annual GST amount relating to the *GST instalment quarter is zero if, apart from this subsection, this estimate would be less than zero.
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