Document ID: chunk:federal_register_of_legislation:C2020A00006:clause:3_5
Version: federal_register_of_legislation:C2020A00006
Segment Type: clause
Provision Reference: sch 3 cl 5
Character Range: 50423–51550

5  an *assessed net amount for a *tax period                                                                                      the last day of the 3 months after the due day,                                                                                                                                                                            (a) if the company, on or before the last day mentioned in column 2, lodges its *GST return, for the tax period for the relevant *net amount—the extent (if any) to which the net amount (worked out from the information in the GST return and any other information that the company gives the Commissioner on or before that last day) is less than the company's assessed net amount for the tax period; or
                                                                                                                                                                                                                                                                                                                                                             (b) otherwise—to any extent.