Document ID: chunk:federal_register_of_legislation:F2015L00566:reg:17
Version: federal_register_of_legislation:F2015L00566
Segment Type: reg
Provision Reference: reg 17
Character Range: 9186–9745

17  Transfer of net amounts to Commissioner
 (1) If the net amount for an untaxable Commonwealth entity for a tax period is greater than zero, the entity must transfer the net amount from a bank account or bank accounts of the entity to an official administered receipts bank account chosen by the Commissioner.
 (2) The net amount must be transferred:
 (a) if the tax period ends during the first 7 days of a month—on or before the 21st day of the month; or
 (b) in any other case—on or before the 21st day of the month following the end of the tax period.