Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8aazma
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8AAZMA
Character Range: 123473–124064

8AAZMA  Electronic payment of tax debts
 (1) An entity that, under subsection 33‑10(2) of the A New Tax System (Goods and Services Tax) Act 1999, is required to pay an assessed net amount for a tax period electronically must also electronically pay the Commissioner all of its other tax debts that are due to be paid during that period.
 (2) A large withholder that, under subsection 16‑85(1) in Schedule 1, is required to pay an amount electronically in a particular month must also electronically pay the Commissioner all of its other tax debts that are due to be paid during that month.