Document ID: chunk:federal_register_of_legislation:C2012C00932:clause:1_40
Version: federal_register_of_legislation:C2012C00932
Segment Type: clause
Provision Reference: sch 1 cl 40
Character Range: 29987–30431

40  Subsection 162‑90(1)
Repeal the subsection, substitute:
 (1) If a *GST instalment payer becomes an *incapacitated entity, or for any reason ceases to exist, the GST instalment payer must give the *GST return, for the *instalment tax period that ends as a result, to the Commissioner:
 (a) on or before the 21st day of the month following the end of the instalment tax period; or
 (b) within such further period as the Commissioner allows.