Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4
Character Range: 168699–171065

4                                         1 June                                               the following 28 July

33‑5  When payments of assessed net amounts must be made—other tax periods
 (1) If the *assessed net amount for a tax period (other than a *quarterly tax period) applying to you is greater than zero, you must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of that tax period.
 (2) However, if the tax period ends during the first 7 days of a month, you must pay the *assessed net amount to the Commissioner on or before the 21st day of that month.

33‑10  How payment of assessed net amounts are made
 (1) You may pay by *electronic payment any *assessed net amounts payable by you. Any amounts of an assessed net amount that you do not pay by electronic payment must be paid in the manner determined in writing by the Commissioner.
 (2) However, if your *GST turnover meets the *electronic lodgment turnover threshold, you must pay by *electronic payment any *assessed net amounts payable by you.
Note 1: A penalty applies if you fail to pay electronically as required—see section 288‑20 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: You must also pay other tax debts electronically—see section 8AAZMA in that Act.

33‑15  Payments of assessed GST on importations
 (1) Amounts of *assessed GST on *taxable importations are to be paid by the importer to the Commonwealth:
 (a) at the same time, at the same place, and in the same manner, as *customs duty is payable on the goods in question (or would be payable if the goods were subject to customs duty); or
 (b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.
Note: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts.
 (2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901) may refuse to deliver the goods concerned unless the *assessed GST has been paid.

33‑99  Special rules relating to payments of GST
  Chapter 4 contains special rules relating to payments of GST, as follows:

Checklist of special rules
Item                        For this case …                                      See: