Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p27
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 27/33)
Character Range: 597685–600246

to a third entity in or towards the satisfaction of a debt that the debtor owes to you; and
 (b) had the debtor made the supply, the supply would have been a *taxable supply.
 (2) It does not matter whether:
 (a) you made the supply in the course or furtherance of an *enterprise that you *carry on; or
 (b) you are *registered, or *required to be registered.
 (3) However, the supply is not a *taxable supply if:
 (a) the debtor has given you a written notice stating that the supply would not be a taxable supply if the debtor were to make it, and stating fully the reasons why the supply would not be a taxable supply; or
 (b) if you cannot obtain such a notice—you believe on the basis of reasonable information that the supply would not be a taxable supply if the debtor were to make it.
 (4) This section has effect despite section 9‑5 (which is about what is a taxable supply).

105‑10  Net amounts
 (1) If you are not *registered or *required to be registered, you do not have a *net amount under Part 2‑4 merely because you make a *taxable supply under section 105‑5.
 (2) This section does not prevent an *adjustment arising that relates to such a supply, but you cannot have a *decreasing adjustment unless you are *registered or *required to be registered.
 (3) This section has effect despite Division 17 (which is about net amounts and adjustments).

105‑15  GST returns
 (1) If, during a month:
 (a) you make any *taxable supplies under section 105‑5; or
 (b) you have any *increasing adjustments that arise in relation to any such supplies (whether made in that month or a previous month);
and you are not *registered or *required to be registered during that month, you must give to the Commissioner a *GST return, within 21 days after the end of the month, relating to those supplies you made in that month and those adjustments.
 (3) This section has effect despite sections 31‑5 and 31‑10 (which are about giving GST returns).

105‑20  Payments of GST
 (1) If you are not *registered or *required to be registered during a particular month, you must pay to the Commissioner:
 (a) amounts of *assessed GST on *taxable supplies under section 105‑5 that you make during that month; and
 (b) *assessed amounts of *increasing adjustments that you have that arise, during that month, in relation to supplies that are taxable supplies under section 105‑5.
 (1A) You must pay each amount:
 (a) on or before the later of:
 (i) the 21st day after the end of the month; and
 (ii) the day the Commissioner gives notice of the relevant *assessment to you