Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:2_17a
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 2 cl 17A
Character Range: 41223–41680

17A  At the end of section 286‑75 in Schedule 1
Add:
 (7) You are also liable to an administrative penalty if:
 (a) you are required under subsections 57‑7(2) and (3) of the A New Tax System (Goods and Services Tax) Act 1999 to notify another entity by a particular day; and
 (b) you do not give the notice in the *approved form to the entity by that day.

Part 2—Cross‑border supplies that are GST‑free

A New Tax System (Goods and Services Tax) Act 1999