A New Tax System (Goods and Services Tax) Act. Australia
electronically, you must also electronically notify the Commissioner of other BAS amounts — see section 388-80 in that Schedule.
(3) A *GST return is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.
(4) The electronic lodgment turnover threshold is:
(a) $20 million; or
(b) such higher amount as the regulations specify.
31–99 Special rules relating to GST returns
Chapter 4 contains special rules relating to *GST returns, as follows:
Checklist of special rules
Item
For this case …
See:
1A
Annual tax periods
Division 151
1
GST branches
Division 54
2
GST groups
Division 48
3
GST joint ventures
Division 51
4
Insurance
Division 78
4A
Payment of GST by instalments
Division 162
4B
Representatives of incapacitated entities
Division 58
5
Resident agents acting for non-residents
Division 57
6
Supplies in satisfaction of debts
Division 105
Division 33—Payments of GST
33-1 What this Division is about
This Division is about your obligation to pay to the Commonwealth amounts of GST that remain after off-setting your entitlements to input tax credits. The obligation to pay arises for any of your net amounts that are greater than zero.
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.
33-3 When payments of net amounts must be made — quarterly tax periods
If:
(a) the *net amount for a tax period applying to you is greater than zero; and
(b) the tax period is a *quarterly tax period;
you must pay the net amount to the Commissioner as follows:
When quarterly GST payments must be made
Item
If this day falls within the quarterly tax period …
Pay the net amount to the Commissioner on or before this day:
1
1 September the following 28 October
2
1 December the following 28 February
3
1 March the following 28 April
4
1 June the following 28 July
33-5 When payments of net amounts must be made — other tax periods
(1) If the *net amount for a tax period (other than a *quarterly tax period) applying to you is greater than zero, you must pay the net amount to the Commissioner on or before the 21st day of the month following the end of that tax period.
(2) However, if the tax period ends during the first 7 days of a month, you must pay the *net amount to the Commissioner on or before the 21st day of that month.
33–10 How payments of net amounts are made
(1) You may pay by *electronic payment any *net amounts payable by you. Any amounts of a net amount that you do not pay by electronic payment must be paid in the manner determined in writing by the Commissioner.
(2) However, if your *GST turnover meets the *electronic lodgment turnover threshold, you mustpay by *electronic payment any *net amounts payable by you.
Note 1: A penalty applies if you fail to pay electronically as required — see section 288-20 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: You must also pay other tax debts electronically — see section 8AAZMA in that Act.
33–15 Payments of amounts of GST on importations
(1) Amounts of 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 net amounts.
(2) 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 GST has been paid.
33–99 Special rules relating to payments of GST
Chapter 4 contains special rules relating to payments of GST, as follows:
Checklist of special rules
Item
For this case …
See:
1A
Annual tax periods
Division 151
1
Anti-avoidance
Division 165
2
Customs security etc. given on taxable importations
Division 171
3
GST branches
Division 54
4
GST joint ventures
Division 51
4A
Importations without entry for home consumption
Division 114
5
Insurance
Division 78
5A
Payment of GST by instalments
Division 162
6
Supplies in satisfaction of debts
Division 105
Division 35—Refunds
35-1