Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p7
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 7/8)
Character Range: 631914–634971

to pay GST by instalments
162‑50 GST instalment payers
162‑55 Tax periods for GST instalment payers
162‑60 When GST returns for GST instalment payers must be given
162‑65 The form and contents of GST returns for GST instalment payers
162‑70 Payment of GST instalments
162‑75 Giving notices relating to GST instalments
162‑80 Certain entities pay only 2 GST instalments for each year
162‑85 A GST instalment payer's concluding tax period
162‑90 The effect of incapacitation or cessation
162‑95 The effect of changing the membership of GST groups
162‑100 General interest charge on late payment
162‑105 Net amounts for GST instalment payers
162‑110 When payments of assessed net amounts must be made—GST instalment payers
Subdivision 162‑C—GST instalments
162‑130 What are your GST instalments
162‑135 Notified instalment amounts
162‑140 Varied instalment amounts
162‑145 Your annual GST liability
Subdivision 162‑D—Penalty payable in certain cases if varied instalment amounts are too low
162‑170 What this Subdivision is about
162‑175 GST payments are less than 85% of annual GST liability
162‑180 Estimated annual GST amount is less than 85% of annual GST liability
162‑185 Shortfall in GST instalments worked out on the basis of estimated annual GST amount
162‑190 Periods for which penalty is payable
162‑195 Reduction in penalties if notified instalment amount is less than 25% of annual GST liability
162‑200 Reduction in penalties if GST instalment shortfall is made up in a later instalment
162‑205 This Subdivision does not create a liability for general interest charge
Division 165—Anti‑avoidance
165‑1 What this Division is about
              Subdivision 165‑A—Application of this Division
165‑5 When does this Division operate?
165‑10 When does an entity get a GST benefit from a scheme?
165‑15 Matters to be considered in determining purpose or effect
Subdivision 165‑B—Commissioner may negate effects of schemes for GST benefits
165‑40 Commissioner may make declaration for purpose of negating avoider's GST benefits
165‑45 Commissioner may reduce an entity's net amount or GST to compensate
165‑50 Declaration has effect according to its terms
165‑55 Commissioner may disregard scheme in making declarations
165‑60 One declaration may cover several tax periods and importations
165‑65 Commissioner must give copy of declaration to entity affected
Division 168—Tourist refund scheme
168‑1 What this Division is about
168‑5 Tourist refund scheme
168‑10 Supplies later found to be GST‑free supplies
Division 171—Customs security etc. given on taxable importations
171‑1 What this Division is about
171‑5 Security or undertaking given under section 162 or 162A of the Customs Act
Chapter 5—Miscellaneous
Part 5‑1—Miscellaneous
Division 176—Endorsement of charities etc.
176‑1 Endorsement by Commissioner as charity
Division 177—Miscellaneous
177‑1 Commonwealth etc. not liable to pay GST
177‑3 Acquisitions from State or Territory bodies where GST liability is notional
177‑5 Cancellation of exemptions from GST
177‑10 Ministerial determinations