Document ID: chunk:federal_register_of_legislation:C2020C00181:section:6:p2
Version: federal_register_of_legislation:C2020C00181
Segment Type: section
Provision Reference: s 6 (pt 2/2)
Character Range: 15282–16735

first month in a quarter as being a small withholder for each month in the quarter.
 (5) For the purposes of paragraph (1)(d), the requirement in this subsection is satisfied if:
 (a) an amount was included in the entity's assessable income for the 2018‑19 income year in relation to it carrying on a business; and
 (b) the Commissioner had notice on or before 12 March 2020 (or a later time allowed by the Commissioner) that the amount should be so included.
 (6) For the purposes of paragraph (1)(d), the requirement in this subsection is satisfied if:
 (a) the entity made a taxable supply in a tax period that applied to it that:
 (i) started on or after 1 July 2018; and
 (ii) ended before 12 March 2020; and
 (b) the Commissioner had notice on or before 12 March 2020 (or a later time allowed by the Commissioner) that the entity had made the taxable supply.
 (7) For the purposes of subsection (6), in determining whether the entity made a supply (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) that is a taxable supply:
 (a) assume that the entity is registered (within the meaning of that Act); and
 (b) assume that the supply is neither GST‑free (within the meaning of that Act) nor input taxed (within the meaning of that Act); and
 (c) for an entity carrying on business solely in the external Territories—assume that the external Territories are part of the indirect tax zone (within the meaning of that Act).