Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_80
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 80
Character Range: 40253–41064

80  Subsection 78‑90(1)
Repeal the subsection, substitute:
 (1) An entity that is not *registered or *required to be registered during a particular month must pay to the Commissioner:
 (a) amounts of *assessed GST on *taxable supplies under section 78‑50 that it makes during that month; and
 (b) *assessed amounts of *increasing adjustments that it has that arise, during that month, in relation to supplies that are taxable supplies under section 78‑50.
 (1A) The entity 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 the entity under section 155‑10 in Schedule 1 to the Taxation Administration Act 1953; and
 (b) at the place and in the manner specified by the Commissioner.